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 re-
ferred 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 de-
preciation. 
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 SYSTEM RETROFITS 
TREATED AS SECTION 179 PROPERTY. 
(a) IN GENERAL.—Section 179(d)(1)(B) of the Inter-
nal 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)(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. 
SEC. 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 sys-
tem retrofit property.’’. 
(b) APPLICABLE DEPRECIATION METHOD.—Section 
168(b)(3) of such Code is amended by adding at the end 
the following new subparagraph: 
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‘‘(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 fol-
lowing: 
‘‘(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.—The term ‘automated fire 
sprinkler system retrofit property’ means any prop-
erty which comprises a sprinkler system which— 
‘‘(A) 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 ac-
cess, and 
‘‘(B) is classified under one or more of the 
following: 
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‘‘(i) National Fire Protection Associa-
tion 13, Installation of Sprinkler Systems. 
‘‘(ii) National Fire Protection Asso-
ciation 13 D, Installation of Sprinkler Sys-
tems in One and Two Family Dwellings 
and Manufactured Homes or International 
Residential Code Section P2904, Dwelling 
Unit Fire Sprinkler Systems. 
‘‘(iii) National Fire Protection Asso-
ciation 13 R, Installation of Sprinkler Sys-
tems in Residential Occupancies up to and 
Including Four Stories in Height.’’. 
(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. 
Æ 
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