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H.R. 173

U.S. House•In House Committee

Summary

H.R. 173, the High Rise Fire Sprinkler Incentive Act of 2025, was introduced in the House on Jan 3, 2025 by Rep. Nicole Malliotakis (R) with 8 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 3, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 173 has 8 co-sponsors.

hb173/introduced-in-house.txt
119 HR 173 IH: High Rise Fire Sprinkler Incentive Act of 2025
 U.S. House of Representatives
 2025-01-03
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 173  IN THE HOUSE OF REPRESENTATIVES   January 3, 2025   Ms. Malliotakis  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation.
1.
Short title
This Act may be cited as the   High Rise Fire Sprinkler Incentive Act of 2025  .
2.
Classification of certain automatic 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 (vi), by striking the period at the end of clause (vii) and inserting  , and , and by adding at the end the following:
(viii)
any automatic fire sprinkler system retrofit property.
 .
(b)
Applicable depreciation method
Section 168(b)(3) of such Code is amended by adding at the end the following new subparagraph:
(H)
Any automatic 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)(vii) the following:
  (E)(viii)  39      .
(d)
Definition of automatic fire sprinkler system retrofit property
Section 168(i) of such Code is amended by adding at the end the following new paragraph:
(20)
Automatic fire sprinkler system retrofit property
The term  automatic fire sprinkler system retrofit property  means any sprinkler system which—
(A)
meets the standards of National Fire Protection Association 13 (or any successor benchmark),
(B)
is installed for use in residential property, and
(C)
is installed in a building which—
(i)
was placed in service before the date of such installation, and
(ii)
has an occupiable floor more than 75 feet above the lowest level of fire department vehicle access.
 .
(e)
Effective date
The amendments made by this section shall apply after the date of enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-03
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation.

Sponsors

Rep. Nicole Malliotakis (R) sponsors H.R. 173, and 8 members have co-sponsored it.

Committees

H.R. 173 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 3, 2025 · 1,160 Bills

Actions

H.R. 173 has taken 2 actions since Jan 3, 2025.

ChamberAction
Jan 3, 2025
House
Introduced in House
Jan 3, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 173 has not gone to a roll call.

1 bill is related to H.R. 173, as Identical bill.

Titles

H.R. 173 goes by 3 titles, 1 of them short titles.

  • High Rise Fire Sprinkler Incentive Act of 2025 — Display Title
  • High Rise Fire Sprinkler Incentive Act of 2025 — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation. — Official Title as Introduced

Lobbying

6 clients hired 6 firms and 21 registered lobbyists who named H.R. 173 in 35 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Housing, Disaster Planning/Emergencies, Taxation/Internal Revenue Code, Health Issues, Communications/Broadcasting/Radio/TV, Homeland Security, Law Enforcement/Crime/Criminal Justice.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
NATIONAL FIRE SPRINKLER ASSOCIATION——16$180K
INTERNATIONAL ASSOCIATION OF FIRE CHIEFS—Virginia16—
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS—District of Columbia16—
NATIONAL FALLEN FIREFIGHTERS FOUNDATIONAdvocacyMaryland16—
NATIONAL VOLUNTEER FIRE COUNCIL—District of Columbia16—
CONGRESSIONAL FIRE SERVICES INSTITUTE—Virginia15—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
INTERNATIONAL ASSOCIATION OF FIRE CHIEFS16—
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS16—
MCALLISTER & QUINN, LLC16$180K
NATIONAL FALLEN FIREFIGHTERS FOUNDATION16—
NATIONAL VOLUNTEER FIRE COUNCIL16—
CONGRESSIONAL FIRE SERVICES INSTITUTE15—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 21.

LobbyistFirmsClientsFilings
ANDREW QUINN116
EDWARD HERZIG116
ELIZABETH FOLEY116
EVAN DAVIS116
JASON HOIS116
KENNETH LASALA116
KEVIN O'CONNOR116
RYAN WOODWARD116
SAMANTHA GAINES116
SEAN CARROLL116
STEVEN ALONZO116
MICHAELA CAMPBELL115
SCOTT ROBINSON115
BRANDON REA114
CHRISTOPHER BARTLEY113
MATTHEW LAMY113
GREGORY RUSSELL112
WESTON HAYCOCK112
CHELSEA DAVIS111
FRANCESCO HANSON111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 second_quarter$261.5K2nd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2026 second_quarter$196K2nd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 third_quarter$192.3K3rd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 fourth_quarter$184.3K4th Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 first_quarter$170.2K1st Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2026 first_quarter$165K1st Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE CHIEFSINTERNATIONAL ASSOCIATION OF FIRE CHIEFS2026 first_quarter$60K1st Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE CHIEFSINTERNATIONAL ASSOCIATION OF FIRE CHIEFS2025 fourth_quarter$40K4th Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE CHIEFSINTERNATIONAL ASSOCIATION OF FIRE CHIEFS2025 first_quarter$40K1st Quarter - Report
NATIONAL FIRE SPRINKLER ASSOCIATIONMCALLISTER & QUINN, LLC2026 second_quarter$30K2nd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE CHIEFSINTERNATIONAL ASSOCIATION OF FIRE CHIEFS2026 second_quarter$30K2nd Quarter - Report
NATIONAL FIRE SPRINKLER ASSOCIATIONMCALLISTER & QUINN, LLC2026 first_quarter$30K1st Quarter - Report
NATIONAL FIRE SPRINKLER ASSOCIATIONMCALLISTER & QUINN, LLC2025 fourth_quarter$30K4th Quarter - Report
NATIONAL FIRE SPRINKLER ASSOCIATIONMCALLISTER & QUINN, LLC2025 third_quarter$30K3rd Quarter - Report
NATIONAL FIRE SPRINKLER ASSOCIATIONMCALLISTER & QUINN, LLC2025 second_quarter$30K2nd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE CHIEFSINTERNATIONAL ASSOCIATION OF FIRE CHIEFS2025 second_quarter$30K2nd Quarter - Report
NATIONAL FIRE SPRINKLER ASSOCIATIONMCALLISTER & QUINN, LLC2025 first_quarter$30K1st Quarter - Report
CONGRESSIONAL FIRE SERVICES INSTITUTECONGRESSIONAL FIRE SERVICES INSTITUTE2026 first_quarter$20K1st Quarter - Report
CONGRESSIONAL FIRE SERVICES INSTITUTECONGRESSIONAL FIRE SERVICES INSTITUTE2025 fourth_quarter$20K4th Quarter - Report
CONGRESSIONAL FIRE SERVICES INSTITUTECONGRESSIONAL FIRE SERVICES INSTITUTE2025 third_quarter$20K3rd Quarter - Report

Classification

The Congressional Research Service files H.R. 173 under Taxation, one of its 31 policy areas, and gives it 4 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 173’s is Taxation.

hr173/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 173 carries 4 of CRS’s legislative subjects, from Business investment and capital to Residential rehabilitation and home repair.

hr173/subjects.txt
Business investment and capitalFiresIncome tax deductionsResidential rehabilitation and home repair

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 173, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. MALLIOTAKIS:H.R. 173.Congress has the power to enact this legislation pursuantto the following:Article IThe single subject of this legislation is:To amend the Internal Revenue Code of 1986 to classifycertain automatic fire sprinkler system retrofits as 15-yearproperty for purposes of depreciation[Page H42]

Source: congress.gov · legiscan.com