,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #efbb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ah1 #bjad  
,mr4 ,langev9 7= himself1 ,mr4          
,pascrell1 ,mr4 ,k+ ( ,new ,york1 ,ms4  
,ku/]1 ,mr4 ,fitzpatrick1 ,mr4 ,coop]1  
,ms4 ,norton1 ,mr4 ,l>son (             
,connecticut1 ,mr4 ,van ,holl51 ,mr4    
,holt1 ,mr4 ,grijalva1 ,mr4 ,johnson (  
,ohio1 & ,mr4 ,israel7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to include automat$ fire spr9kl]  
sy/em retr(its z section #agi prop]ty & 
classify c]ta9 automat$ fire spr9kl]    
sy/em retr(its z #ae-ye> prop]ty =      
purposes ( depreciation4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,fire   
,spr9kl] ,inc5tive ,act4  #b4 ,automat$ 
fire spr9kl] sy/em retr(its treat$ z    
section #agi prop]ty  7a7 ,9 g5]al      
,section #agi7;d77#a77;,b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7,b7 :i* is--  7i7 automat$   

fire spr9kl] sy/em retr(it prop]ty 7z   
def9$ 9 section #afh7;i77#bj7 det]m9$   
)\t reg>d to subp>agraph 7,a77ii7 !re(71
 or  7ii7 section #abde prop]ty 7z def9$
 9 section #abde7;a77#c771 &  4  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,classification ( c]ta9      
automat$ fire spr9kl] sy/em retr(its    
7a7 ,treatm5t z #ae-,ye> prop]ty        
,section #afh7;e77#c77;,e7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( clause 7viii71 by /rik+ !  
p]iod at ! end ( clause 7ix7 & ins]t+ 1 
& 1 & by add+ at ! end ! foll[+3  7x7   
any automat$ fire spr9kl] sy/em retr(it 
prop]ty4  4  7b7 ,applicable            
depreciation me?od ,section #afh7;b77#c7
 ( su* ,code is am5d$ by add+ at ! end !
 foll[+ new subp>agraph3  7,j7 ,any     
automat$ fire spr9kl] sy/em retr(it     
prop]ty4  4  7c7 ,alt]native sy/em ,!   
table conta9$ 9 section                 
#afh7;g77#c77;,b7 ( su* ,code is am5d$  

by ins]t+ aft] ! item relat+ to         
subp>agraph 7,e77ix7 ! foll[+3          
7,e77x7#ci  4  7d7 ,def9ition ( automat$
 fire spr9kl] sy/em retr(it prop]ty     
,section #afh7;i7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+ new p>agraph3 
7#bj7 ,automat$ fire spr9kl] sy/em      
retr(it prop]ty ,! t]m automat$ fire    
spr9kl] sy/em retr(it prop]ty means any 
prop]ty :i* comprises a spr9kl] sy/em   
:i*--  7,a7 is in/all$ 9 a build+ or    
/ructure :i*--  7i7 0 plac$ 9 s]vice    
be=e ! date on :i* su* spr9kl] sy/em is 
plac$ 9 s]vice1 &  7ii7 has an          
occupiable /ory ! floor ( :i* is m ?an  
#ge feet above ! l[e/ level ( fire      
dep>tm5t vehicle access1 &  7,b7 is     
classifi$ "u "o or m ( ! foll[+3  7i7   
,national ,fire ,protection ,association
 #ac1 ,in/allation ( ,spr9kl] ,sy/ems4  
7ii7 ,national ,fire ,protection        
,association #ac ,d1 ,in/allation (     
,spr9kl] ,sy/ems 9 ,"o & ,two ,family   
,dwell+s & ,manufactur$ ,homes or       
,int]national ,resid5tial ,code ,section

 ,p#bijd1 ,dwell+ ,unit ,fire ,spr9kl]  
,sy/ems4  7iii7 ,national ,fire         
,protection ,association #ac ,r1        
,in/allation ( ,spr9kl] ,sy/ems 9       
,resid5tial ,occupancies up to &        
,includ+ ,f\r ,/ories 9 ,height4  4  7e7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to prop]ty plac$ 9  
s]vice aft] ! date ( ! enactm5t ( ?is   
,act4