Specifically, the incentivizing of fire sprinkler installations is reflected in the following provisions of the tax code: Cost Recover Section 132allows fire sprinklers to be fully expense meaning the property owner can immediately write off the full cost of the sprinkler system. This applies to both commercial and residential buildings. Reliable is one of the worlds largest producers of automatic fire sprinklers and sprinkler system control equipment. M residential sprinkler systems for resi-dential occupancies up to and includ-ing four stories in height per NFPA 13R or, wet pipesprinklersystemsfor the residential portions of any occu-pancy per NFPA 13.
13R: Sprinkler Systems in Residential Occupancies up to and Including Four Stories in Height Hydraulic Calculation Minimum Safety Factor Commercial, Industrial, Multifamily PSI. This document provides design guid-ance for the Series LFII Residential Sprinklers outlined in Table A.
Series LFII Residential Sprinkler Design Guide. - m
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