Fire Sprinkler Statistics

• In buildings with sprinkler systems, the civilian death rate per fire can be reduced by at least 89% .
• The risk of death to firefighters is nearly eliminated in a fully sprinklered structure and the injury rate for firefighter fireground injuries in structure fires is lowered by 60% when sprinklers are present.
• Homes with sprinklers can minimize property loss by up to 62% in the event of a fire.

Fire Sprinklers in Federally Funded Housing

• In 1992, Congress passed the Federal Fire Safety Act, which required newly constructed multi-family housing units to have fire sprinklers.
• HUD estimates that there are approximately 570,000 multifamily public housing units still in the inventory that were constructed prior to the sprinkler requirement.
• Of these units, HUD estimates that approximately 180,000 still may not have fire sprinklers.

Helpful Links

• Home Fire Sprinkler Coalition
• NFSA: Learn About Fire Sprinklers
• Fire Sprinkler Tax Incentives

Public Housing Fire Safety Act

Summary: The legislation creates a grant program for public housing agencies to install automatic sprinkler systems in certain public housing projects.

Background:

• In buildings with sprinkler systems the death rate per fire can be substantially reduced and the property damage decreased.
• The widespread adoption of fire sprinklers in the last 40 years is one of the elements that has led to a reduction in fire deaths in the U.S.
• The risk of death to firefighters is nearly eliminated in a fully sprinklered structure and the injury rate is lowered.

Status: The bills have been reintroduced (H.R.5064/S.2600)

High-Rise Fire Sprinkler Incentive Act

Summary: The legislation amends the tax code to incentivize building owners to retrofit high-rise residential buildings with fire sprinkler systems.

Background:

• In buildings with sprinkler systems the death rate per fire can be substantially reduced and the property damage decreased.
• The widespread adoption of fire sprinklers in the last 40 years is one of the elements that has led to a reduction in fire deaths in the U.S.
• The risk of death to firefighters is nearly eliminated in a fully sprinklered structure and the injury rate is lowered.

Status: The bill is awaiting reintroduction in the 118th Congress.

Qualified Improvement Property (QIP) Fix: (Coronavirus Aid, Relief, and Economic Security (CARES) Act)

Summary: The legislation makes changes to the definition of qualified improvement property (QIP) that may allow this tax benefit to be used for fire sprinkler retrofits.

Background:

• QIP is generally any improvement to the interior of a building that is nonresidential real property.
• The provision shortens the cost recovery period for such improvements to allow businesses to recoup costs faster.

Status: The bill became P.L.116-136.

Tax Cuts and Jobs Act

Summary: This major tax reform legislation includes Section 179 tax benefits affecting fire sprinkler installation.

Background:

• Section 179 of the U.S. Internal Revenue Code allows small businesses to write off the full cost of commercial fire sprinkler systems as an expense up to $1.04 million.
• This benefit enables many small businesses to immediately recover the costs of the upfront investment.
• The new Section 179 deduction applies to upgrading existing systems or retrofitting systems in existing commercial (not residential) structures.
• This legislation was the culmination of a 15-year fight to class fire sprinklers as Section 179 property through work on the Fire Sprinkler Incentive Act.

Status: The bill became P.L.115-97.