# 119-hr-173: High Rise Fire Sprinkler Incentive Act of 2025

119-hr-173, High Rise Fire Sprinkler Incentive Act of 2025, is a 119th Congress bill sponsored by Rep. Malliotakis, Nicole [R-NY-11] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-173
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-173
- Congress: 119
- Title: High Rise Fire Sprinkler Incentive Act of 2025
- Status: introduced
- Introduced: 2025-01-03
- Sponsor: Rep. Malliotakis, Nicole [R-NY-11] (R-NY)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (8)

- Rep. Landsman, Greg [D-OH-1] (D-OH), 2025-03-04T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2025-03-10T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-03-21T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-04-01T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-04-17T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-09T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2026-03-05T00:00:00.000Z
- Rep. Moore, Gwen [D-WI-4] (D-WI), 2026-03-20T00:00:00.000Z

## Provisions PRIA read

- Faster tax write-offs for high-rise sprinklers: benefit, high. 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 alread…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2086: Rights for the TSA Workforce Act
- 119-hr-1227: Alternatives to PAIN Act
- 119-hr-1065: Protect Our Letter Carriers Act of 2025
- 119-hr-1004: Love Lives On Act of 2025

## Sources
- [119-hr-173 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/173)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2086: Rights for the TSA Workforce Act](https://policyrisk.com/legislation/119-hr-2086)
- [119-hr-1227: Alternatives to PAIN Act](https://policyrisk.com/legislation/119-hr-1227)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [119-hr-1004: Love Lives On Act of 2025](https://policyrisk.com/legislation/119-hr-1004)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-173 (as of 2026-04-21).