High Rise Fire Sprinkler Incentive Act of 2025

This bill gives a tax break to owners who add automatic fire sprinklers to certain older residential high‑rise buildings. It would let them write off (depreciate) the retrofit cost over 15 years by classifying these upgrades as “15‑year property” in the tax code.

Key points

• Who is affected: Owners of existing residential buildings with at least one occupiable floor more than 75 feet above the lowest spot fire trucks can reach (high‑rises).
• What changes: The cost of installing qualifying automatic fire sprinkler systems can be depreciated over 15 years, easing the tax burden for safety upgrades.
• What counts as qualifying: The sprinkler system must meet National Fire Protection Association Standard 13 (or a later version), be installed for residential use, and be added to a building that was already in service before the installation.
• When: These changes apply to installations after the law takes effect.