High Rise Fire Sprinkler Incentive Act of 2025

# High Rise Fire Sprinkler Incentive Act of 2025 (HR 173) — Summary **What the Bill Would Do** This bill would create a tax incentive to encourage building owners to install fire sprinkler systems in high-rise residential buildings. Specifically, it would allow property owners to deduct the costs of sprinkler installation from their federal income taxes, making the safety upgrades more affordable. **Who It Affects** The primary beneficiaries would be owners of high-rise residential buildings (apartments, condos, etc.) and potentially their tenants, who would benefit from improved fire safety. The bill could also affect federal tax revenue, since allowing these deductions would reduce taxes collected from building owners. **Current Status** The bill is currently in committee, meaning it has been introduced but hasn't yet been voted on by the full House of Representatives.

It was sponsored by Rep. Nicole Malliotakis (R-NY), suggesting the bill focuses on addressing fire safety concerns, particularly relevant in high-density urban areas like New York City.