To amend the Internal Revenue Code of 1986 to allow a credit for the cost of installing automatic fire sprinkler systems in certain buildings.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a general business credit for the cost of installing an automatic sprinkler system in a qualified building, but only if such installation is not in connection with the original construction of such building. Allows a deduction for such unused credits.…