S. 602Senate115th Congress (2017-2019)In Committee

Fire Sprinkler Incentive Act

Introduced March 9, 2017

AI-Generated Summary

Updated April 15, 2026 at 1:40 PM UTC

The Fire Sprinkler Incentive Act changes the tax code so that owners who add automated fire‑sprinkler systems to existing buildings can treat those upgrades as Section 179 property, allowing them to expense the cost immediately, and also as 15‑year property for depreciation. The changes apply to retrofits placed in service after the law takes effect and affect owners of buildings that meet specific height and code criteria.

Key Provisions

  • Amends Section 179 to include automated fire‑sprinkler system retrofits, letting businesses deduct the full cost in the year the retrofit is placed in service.
  • Classifies certain sprinkler retrofits as 15‑year property, providing a longer depreciation schedule for those upgrades.
  • Adds a definition of “automated fire sprinkler system retrofit property,” covering sprinkler systems installed in buildings where an occupiable floor is more than 75 feet above the lowest fire‑engine access point and that meet specific NFPA or International Residential Code standards.
  • Excludes from the definition any sprinkler system required by state or local law due to building additions or improvements.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1748-1749)

March 9, 2017

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SenateIntro Referral

Introduced in Senate

March 9, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1748-1749)

March 9, 2017

Floor Debate

5 members

What members said about S. 602 on the floor

3 Republicans2 Democrats
Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 9, 2017

Mr President, I am proud to introduce the Fairness in Federal Disaster Declarations Act today, together with my colleague Senator Duckworth, to try to bring some transparency and fairness into FEMA's…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Mar 9, 2017

Mr. President, I am once again delighted to join my colleague, Senator Patty Murray, to introduce the Military and Veteran Caregiver Services Improvement Act of 2017. Our bill would greatly expand…

Tim Kaine
Sen. Tim KaineD-VA · Mar 9, 2017

Mr. Presidents, a skilled workforce is essential to addressing the growing cyber security challenges in the United States. The Department of Defense, DOD, Cyber Strategy, issued in April 2015, cites…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Mar 9, 2017

Mr. President, I rise to introduce the Fire Sprinkler Incentive Act. I am pleased to be joined by my colleague from Delaware, Senator Carper, in introducing this bipartisan bill. In the United…

Steve Daines
Sen. Steve DainesR-MT · Mar 9, 2017

Mr. President, I ask unanimous consent that the text of the Litigation Relief for Forest Management Projects Act be printed in the Record.

Show 1 more
John Cornyn
Sen. John CornynR-TX · Mar 9, 2017

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued March 9, 2017

II

115th CONGRESS

1st Session

S. 602

IN THE SENATE OF THE UNITED STATES

March 9, 2017

Ms. Collins (for herself and Mr. Carper) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation.

1.

Short title

This Act may be cited as the Fire Sprinkler Incentive Act.

2.

Automated fire sprinkler system retrofits treated as section 179 property

(a)

In general

Section 179(d)(1)(B) of the Internal Revenue Code of 1986 is amended to read as follows:

(B)

which is—

(i)

automated fire sprinkler system retrofit property (as defined in section 168(i)(20) determined without regard to subparagraph (A)(i)(II) thereof), or

(ii)

section 1245 property (as defined in section 1245(a)(3)), and

.

(b)

Effective date

The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.

3.

Classification of certain automated fire sprinkler system retrofits

(a)

Treatment as 15-Year property

Section 168(e)(3)(E) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (viii), by striking the period at the end of clause (ix) and inserting , and , and by adding at the end the following:

(x)

any automated fire sprinkler system retrofit property.

.

(b)

Applicable depreciation method

Section 168(b)(3) of such Code is amended by adding at the end the following new subparagraph:

(J)

Any automated fire sprinkler system retrofit property.

.

(c)

Alternative system

The table contained in section 168(g)(3)(B) of such Code is amended by inserting after the item relating to subparagraph (E)(ix) the following:

(E)(x)39

.

(d)

Definition of automated fire sprinkler system retrofit property

Section 168(i) of such Code is amended by adding at the end the following new paragraph:

(20)

Automated fire sprinkler system retrofit property

(A)

In general

The term automated fire sprinkler system retrofit property means any property which comprises a sprinkler system which—

(i)

is installed in a building or structure which—

(I)

was placed in service before the date on which such sprinkler system is placed in service, and

(II)

has an occupiable story the floor of which is more than 75 feet above the lowest level of fire department vehicle access, and

(ii)

is classified under one or more of the following:

(I)

National Fire Protection Association 13, Installation of Sprinkler Systems.

(II)

National Fire Protection Association 13 D, Installation of Sprinkler Systems in One and Two Family Dwellings and Manufactured Homes or International Residential Code Section P2904, Dwelling Unit Fire Sprinkler Systems.

(III)

National Fire Protection Association 13 R, Installation of Sprinkler Systems in Residential Occupancies up to and Including Four Stories in Height.

(B)

Exception for certain installations required by law

Such term shall not include any sprinkler system the installation of which is required by State or local law by reason of the degree of additions or improvements made to such building or structure.

.

(e)

Effective date

The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.