An Act providing for a tax credit for retrofitting residential high-rise structures with an automatic fire sprinkler system and associated monitoring or detection devices.

PRINTER'S NO. 1845
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1561
Session of
2025
INTRODUCED BY BELLMON, T. DAVIS, GALLAGHER, GIRAL, K.HARRIS,
BRENNAN, HILL-EVANS AND SANCHEZ, JUNE 4, 2025
REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 2025
AN ACT
Providing for a tax credit for retrofitting residential high-
rise structures with an automatic fire sprinkler system and
associated monitoring or detection devices.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the City of the
First Class Residential High-Rise Fire Sprinkler Retrofit Tax
Relief Act.
Section 2. Residential High-Rise Fire Sprinkler Retrofit Tax
Credit.
(a) Tax credit.--For tax years beginning after December 31,
2025, the Office of the Mayor of a city of the first class may
award a tax credit to the owner of a residential high-rise
structure in an amount as determined under subsection (c)
against any income tax imposed by the city of the first class.
(b) Purpose of tax credit.--The tax credit under subsection
(a) shall be for investment in retrofitting residential high-
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rise structures with an automatic fire sprinkler system and
associated monitoring or detection devices.
(c) Amount.--The amount of the tax credit awarded under
subsection (a) shall equal the amount expended by the owner of
the residential high-rise structure to install or improve an
existing automatic fire sprinkler system and associated
monitoring or detection devices or 100% of the owner's income
tax liability, whichever is less.
(d) Administration.--
(1) The application for a tax credit awarded under
subsection (a) shall be on a form and submitted in a manner
as determined by the Office of the Mayor of the city of the
first class in which the residential high-rise structure is
located.
(2) The Office of the Mayor of the city of the first
class shall adopt guidelines, including forms, necessary to
administer this act. The Office of the Mayor may require
proof of the claim for tax credit.
(3) The Office of the Mayor of the city of the first
class shall define what constitutes a residential high-rise
structure.
(e) Applicability.--The tax credit awarded under subsection
(a) may only apply to a residential high-rise structure located
within a city of the first class.
Section 3. Effective date.
This act shall take effect in 60 days.
20250HB1561PN1845 - 2 -
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