High Rise Fire Sprinkler Incentive Act of 2025
Sponsored By: Representative Malliotakis
Introduced
Summary
Accelerates tax write-offs for automatic fire sprinkler retrofits in high-rise residential buildings. The bill would let owners treat qualifying sprinkler retrofit systems as 15-year property for depreciation or use a new 39-year MACRS entry to encourage retrofits that meet NFPA 13 and a height test of more than 75 feet above the lowest level of fire department vehicle access.
Show full summary
- Property owners and landlords: Owners of qualifying high-rise residential buildings would be able to depreciate retrofit sprinkler systems over 15 years, or choose a new 39-year MACRS option, lowering the short-term tax cost of installations.
- Residents and tenants: Targets buildings with an occupiable floor more than 75 feet above fire vehicle access and systems that meet NFPA 13, encouraging retrofits aimed at improving fire safety for people who live in tall buildings.
- Construction and installation firms: By making retrofits more financially attractive, the change would encourage more NFPA 13 sprinkler installations in older high-rise residential buildings, increasing demand for installer services.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Faster tax write-offs for high-rise sprinklers
This bill would let owners depreciate the cost of retrofitting automatic fire sprinklers in tall residential buildings over 15 years. The system would need to meet the National Fire Protection Association 13 standard (or its successor). It must be installed in a residential building that was already in service and has an occupiable floor more than 75 feet above the lowest point fire trucks can reach. Under the alternative depreciation system, the period would be 39 years. These changes would apply after the date of enactment.
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Sponsors & CoSponsors
Sponsor
Malliotakis
NY • R
Cosponsors
Landsman
OH • D
Sponsored 3/4/2025
Rep. Larson, John B. [D-CT-1]
CT • D
Sponsored 3/10/2025
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 3/21/2025
Rep. Neguse, Joe [D-CO-2]
CO • D
Sponsored 4/1/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 4/17/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 9/9/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 3/5/2026
Rep. Moore, Gwen [D-WI-4]
WI • D
Sponsored 3/20/2026
Roll Call Votes
No roll call votes available for this bill.
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