I 

113TH CONGRESS 

2D SESSION H. R. 5622 

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. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 18, 2014 

Mr. LANGEVIN (for himself, Mr. PASCRELL, Mr. KING of New York, Ms. 

KUSTER, Mr. FITZPATRICK, Mr. COOPER, Ms. NORTON, Mr. LARSON of 

Connecticut, Mr. VAN HOLLEN, Mr. HOLT, Mr. GRIJALVA, Mr. JOHNSON

of Ohio, and Mr. ISRAEL) 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 system retrofits as section 179 

property and classify certain automated fire sprinkler 

system retrofits 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 SYSTEM RETROFITS 

2 TREATED AS SECTION 179 PROPERTY. 

3 (a) IN GENERAL.—Section 179(d)(1)(B) of the Inter4 nal Revenue Code of 1986 is amended to read as follows: 

5 ‘‘(B) which is— 

6 ‘‘(i) automated fire sprinkler system 

7 retrofit property (as defined in section 

8 168(i)(20) determined without regard to 

9 subparagraph (A)(ii) thereof), or 

10 ‘‘(ii) section 1245 property (as defined 

11 in section 1245(a)(3)), and’’. 

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

13 this section shall apply to property placed in service after 

14 the date of the enactment of this Act. 

15 SEC. 3. CLASSIFICATION OF CERTAIN AUTOMATED FIRE 

16 SPRINKLER SYSTEM RETROFITS. 

17 (a) TREATMENT AS 15-YEAR PROPERTY.—Section 

18 168(e)(3)(E) of the Internal Revenue Code of 1986 is 

19 amended by striking ‘‘and’’ at the end of clause (viii), by 

20 striking the period at the end of clause (ix) and inserting 

21 ‘‘, and’’, and by adding at the end the following: 

22 ‘‘(x) any automated fire sprinkler sys23 tem retrofit property.’’. 

24 (b) APPLICABLE DEPRECIATION METHOD.—Section 

25 168(b)(3) of such Code is amended by adding at the end 

26 the following new subparagraph: 


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1 ‘‘(J) Any automated fire sprinkler system 

2 retrofit property.’’. 

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

4 section 168(g)(3)(B) of such Code is amended by inserting 

5 after the item relating to subparagraph (E)(ix) the fol6 lowing: 

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

7 (d) DEFINITION OF AUTOMATED FIRE SPRINKLER

8 SYSTEM RETROFIT PROPERTY.—Section 168(i) of such 

9 Code is amended by adding at the end the following new 

10 paragraph: 

11 ‘‘(20) AUTOMATED FIRE SPRINKLER SYSTEM

12 RETROFIT PROPERTY.—The term ‘automated fire 

13 sprinkler system retrofit property’ means any prop14 erty which comprises a sprinkler system which— 

15 ‘‘(A) is installed in a building or structure 

16 which— 

17 ‘‘(i) was placed in service before the 

18 date on which such sprinkler system is 

19 placed in service, and 

20 ‘‘(ii) has an occupiable story the floor 

21 of which is more than 75 feet above the 

22 lowest level of fire department vehicle ac23 cess, and 

24 ‘‘(B) is classified under one or more of the 

25 following: 


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1 ‘‘(i) National Fire Protection Associa2 tion 13, Installation of Sprinkler Systems. 

3 ‘‘(ii) National Fire Protection Asso4 ciation 13 D, Installation of Sprinkler Sys5 tems in One and Two Family Dwellings 

6 and Manufactured Homes or International 

7 Residential Code Section P2904, Dwelling 

8 Unit Fire Sprinkler Systems. 

9 ‘‘(iii) National Fire Protection Asso10 ciation 13 R, Installation of Sprinkler Sys11 tems in Residential Occupancies up to and 

12 Including Four Stories in Height.’’. 

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

14 this section shall apply to property placed in service after 

15 the date of the enactment of this Act. 

Æ 


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