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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fire Sprinkler Incen-
tive Act’’. 
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SEC. 2. AUTOMATED FIRE SPRINKLER SYSTEMS TREATED 
AS SECTION 179 PROPERTY. 
(a) IN GENERAL.—Section 179 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(g) SPECIAL RULES FOR AUTOMATED FIRE SPRIN-
KLER SYSTEMS.— 
‘‘(1) IN GENERAL.—If a taxpayer elects the ap-
plication of this subsection for any taxable year, the 
term ‘section 179 property’ shall include any auto-
mated fire sprinkler system. 
‘‘(2) AUTOMATED FIRE SPRINKLER SYSTEM.— 
For purposes of this subsection, the term ‘auto-
mated fire sprinkler system’ means those sprinkler 
systems classified under one or more of the fol-
lowing: 
‘‘(A) National Fire Protection Association 
13, Installation of Sprinkler Systems. 
‘‘(B) National Fire Protection Association 
13 D, Installation of Sprinkler Systems in One 
and Two Family Dwellings and Manufactured 
Homes or International Residential Code Sec-
tion P2904, Dwelling Unit Fire Sprinkler Sys-
tems. 
‘‘(C) National Fire Protection Association 
13 R, Installation of Sprinkler Systems in Resi-
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dential Occupancies up to and Including Four 
Stories in Height.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2010. 
SEC. 3. CLASSIFICATION OF CERTAIN AUTOMATED FIRE 
SPRINKLER SYSTEMS. 
(a) TREATMENT AS 15-YEAR PROPERTY.—Subpara-
graph (E) of section 168(e)(3) 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 specified automated fire 
sprinkler system.’’. 
(b) APPLICABLE DEPRECIATION METHOD.—Para-
graph (3) of section 168(b) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following 
new subparagraph: 
‘‘(J) Any specified automated fire sprinkler 
system.’’. 
(c) ALTERNATIVE SYSTEM.—The table contained in 
section 168(g)(3)(B) of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to 
subparagraph (E)(ix) the following: 
‘‘(E)(x) ......................................................................................................
39’’. 
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(d) DEFINITION OF SPECIFIED AUTOMATED FIRE 
SPRINKLER SYSTEM.—Subsection (i) of section 168 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(20) SPECIFIED AUTOMATED FIRE SPRINKLER 
SYSTEM.—The term ‘specified automated fire sprin-
kler system’ means any automated fire sprinkler sys-
tem (as defined in section 179(g)(2)) which is in-
stalled in a building where the floor of any occupi-
able story is greater than 75 feet above the lowest 
level of fire department vehicle access.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2010. 
Æ 
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