The Spokane Fire Department is committed to reducing fire risk and human and building vulnerability. Commercial buildings with basements that are 1,500 square feet or larger may need to make updates to their buildings. The 2017 Tax Cuts and Jobs Act allows business owners 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.