I 

112TH CONGRESS 

1ST SESSION H. R. 1792 

To amend the Internal Revenue Code of 1986 to include automated fire 

sprinkler systems as section 179 property and classify certain automated 

fire sprinkler systems as 15-year property for purposes of depreciation. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 5, 2011 

Mr. SCHOCK (for himself and Mr. LANGEVIN) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to include 

automated fire sprinkler systems as section 179 property 

and classify certain automated fire sprinkler systems as 

15-year property for purposes of depreciation. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Fire Sprinkler Incen5 tive Act’’. 


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1 SEC. 2. AUTOMATED FIRE SPRINKLER SYSTEMS TREATED 

2 AS SECTION 179 PROPERTY. 

3 (a) IN GENERAL.—Section 179 of the Internal Rev4 enue Code of 1986 is amended by adding at the end the 

5 following new subsection: 

6 ‘‘(g) SPECIAL RULES FOR AUTOMATED FIRE SPRIN7 KLER SYSTEMS.— 

8 ‘‘(1) IN GENERAL.—If a taxpayer elects the ap9 plication of this subsection for any taxable year, the 

10 term ‘section 179 property’ shall include any auto11 mated fire sprinkler system. 

12 ‘‘(2) AUTOMATED FIRE SPRINKLER SYSTEM.— 

13 For purposes of this subsection, the term ‘auto14 mated fire sprinkler system’ means those sprinkler 

15 systems classified under one or more of the fol16 lowing: 

17 ‘‘(A) National Fire Protection Association 

18 13, Installation of Sprinkler Systems. 

19 ‘‘(B) National Fire Protection Association 

20 13 D, Installation of Sprinkler Systems in One 

21 and Two Family Dwellings and Manufactured 

22 Homes or International Residential Code Sec23 tion P2904, Dwelling Unit Fire Sprinkler Sys24 tems. 

25 ‘‘(C) National Fire Protection Association 

26 13 R, Installation of Sprinkler Systems in ResiVerDate Mar 15 2010 03:48 May 11, 2011 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1792.IH H1792

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1 dential Occupancies up to and Including Four 

2 Stories in Height.’’. 

3 (b) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to property placed in service after 

5 December 31, 2010. 

6 SEC. 3. CLASSIFICATION OF CERTAIN AUTOMATED FIRE 

7 SPRINKLER SYSTEMS. 

8 (a) TREATMENT AS 15-YEAR PROPERTY.—Subpara9 graph (E) of section 168(e)(3) of the Internal Revenue 

10 Code of 1986 is amended by striking ‘‘and’’ at the end 

11 of clause (viii), by striking the period at the end of clause 

12 (ix) and inserting ‘‘, and’’, and by adding at the end the 

13 following: 

14 ‘‘(x) any specified automated fire 

15 sprinkler system.’’. 

16 (b) APPLICABLE DEPRECIATION METHOD.—Para17 graph (3) of section 168(b) of the Internal Revenue Code 

18 of 1986 is amended by adding at the end the following 

19 new subparagraph: 

20 ‘‘(J) Any specified automated fire sprinkler 

21 system.’’. 

22 (c) ALTERNATIVE SYSTEM.—The table contained in 

23 section 168(g)(3)(B) of the Internal Revenue Code of 

24 1986 is amended by inserting after the item relating to 

25 subparagraph (E)(ix) the following: 

‘‘(E)(x) ...................................................................................................... 39’’. 


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1 (d) DEFINITION OF SPECIFIED AUTOMATED FIRE

2 SPRINKLER SYSTEM.—Subsection (i) of section 168 of the 

3 Internal Revenue Code of 1986 is amended by adding at 

4 the end the following new paragraph: 

5 ‘‘(20) SPECIFIED AUTOMATED FIRE SPRINKLER

6 SYSTEM.—The term ‘specified automated fire sprin7 kler system’ means any automated fire sprinkler sys8 tem (as defined in section 179(g)(2)) which is in9 stalled in a building where the floor of any occupi10 able story is greater than 75 feet above the lowest 

11 level of fire department vehicle access.’’. 

12 (e) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to property placed in service after 

14 December 31, 2010. 

Æ 


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