# 119-s-504: High Rise Fire Sprinkler Incentive Act of 2025

119-s-504, High Rise Fire Sprinkler Incentive Act of 2025, is a 119th Congress bill sponsored by Sen. Bennet, Michael F. [D-CO] (D-CO); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-504
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-504
- Congress: 119
- Title: High Rise Fire Sprinkler Incentive Act of 2025
- Status: introduced
- Introduced: 2025-02-10
- Sponsor: Sen. Bennet, Michael F. [D-CO] (D-CO)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Would let owners of qualifying high-rise residential buildings treat automatic fire sprinkler retrofits as 15‑year property for depreciation under MACRS.** This change applies to sprinklers that meet NFPA 13, are installed in residential buildings placed in service earlier, and are in buildings with an occupiable floor more than 75 feet above the lowest level of fire department vehicle access. - High-rise residential property owners: Would be able to depreciate qualifying sprinkler retrofit equipment over 15 years, allowing faster tax recovery of installation costs. - Tax treatment changes: Adds the retrofit property to the list of depreciable classes and inserts a 39‑year recovery entry into the alternative depreciation table.

## Cosponsors (1)

- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-02-10T00:00:00.000Z

## Provisions PRIA read

- Tax break for high-rise sprinkler retrofits: benefit, high. If enacted, owners of qualifying high-rise residential buildings would be able to depreciate sprinkler retrofit costs over 15 years for tax purposes. The bill also adds a 39-year entry for an alternate depreciation system. To qualify, the sprinkler must meet NFPA 13 and be installed for residential…

## Related bills

- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-1748: Kids Online Safety Act
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026

## Sources
- [119-s-504 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/504)

## Related
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-504 (as of 2025-12-21).