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The Fire Sprinkler Incentive Act (FSIA) is the name of a piece of legislation that has been introduced in both the House and the Senate since 2003. The legislation would amend the 1986 Internal Revenue Code by classifying fire sprinkler retrofits as either a Section 179 depreciation deduction or a fifteen-year property for purposes of depreciation. Currently the tax depreciation time for commercial property is 39 years and 27.5 for residential.〔()〕 The FSIA would allow for a more rapid recovery of cost, and would reduce the annual economic and human losses that fire in the U.S. inflicts on the national economy, environment, and quality of life. Passage of the FSIA would be consistent with past practice at the federal level, where Congress has historically provided incentives and left decisions regarding adoption of fire protection requirements up to state and local government. ==Background== After the Station nightclub fire killed 100 concertgoers in Rhode Island in February 2003, many lawmakers took note of the need to update building and fire codes, but no national action was taken. A large coalition (including firefighter associations, labor organizations, fire sprinkler manufacturers and fire and life organizations) has since formed to lobby congress to pass the FSIA. The FSIA was first introduced in the House of Representatives by Rep. Curt Weldon () in 2003 and in the Senate by Sen. Rick Santorum () in 2004. The legislation has been introduced in both chambers in every Congress since the 108th session, but has never made it out of committee. The 111th Congress was thought to be more successful with regards to the FSIA’s passage by focusing on the immediate needs of the country, including unemployment. Passage of the FSIA would mean an increase in employment among small businesses that offer sprinkler installation services. The biggest present obstacle to passing the FSIA is the expected cost. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Fire Sprinkler Incentive Act」の詳細全文を読む スポンサード リンク
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