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.

Senator Paul S. Sarbanes Fire Service Safety Leadership Award Nomination Form

Submission Deadline: November 7, 2025
This field is for validation purposes and should be left unchanged.
Organization Contact(Required)

Mason Lankford Fire Service Leadership Award Nomination Form

Submission Deadline: November 7, 2025
This field is for validation purposes and should be left unchanged.
Name of Individual Submitting Application(Required)
Name of Candidate for Award(Required)
Please upload a formal nomination letter not exceeding 1,000 words and letters of support. Microsoft Word Documents, PDF, JPG and PNG files only. Large documents should be emailed to [email protected] with "Mason: Your Candidate's Name" in the subject line.
Drop files here or
Accepted file types: doc, docx, pdf, jpg, png, Max. file size: 50 MB, Max. files: 15.

    This field is for validation purposes and should be left unchanged.
    Name of Individual Submitting Application(Required)
    Name of Candidate for Award(Required)
    Please upload a formal nomination letter not exceeding 1,000 words and letters of support. Microsoft Word Documents, PDF, JPG and PNG files only. Large documents should be emailed to [email protected] with "Mason: Your Candidate's Name" in the subject line.
    Drop files here or
    Accepted file types: doc, docx, pdf, jpg, png, Max. file size: 50 MB, Max. files: 15.

      Dr. Anne W. Phillips Award for Leadership in Fire Safety Education Nomination Form

      Submission Deadline: November 7, 2025
      This field is for validation purposes and should be left unchanged.

      Nominator Information

      Name(Required)

      Nominee Information

      Name(Required)

      CFSI/Masimo Excellence in Fire Service-Based EMS Award Program Nomination Form

      Submission Deadline: November 7, 2025
      This field is for validation purposes and should be left unchanged.
      Fire Department Contact(Required)