Requiring the installation of fire safety sprinkler systems in certain existing high rise buildings, exemptions; requiring building owners to by a certain date submit to the state fire marshal a letter stating intent to comply with the requirement and providing a transitional implementation compliance schedule, authorizing commissioner of public safety or state fire marshal extensions of the time limits under certain conditions; requiring building owners to develop, maintain and file with the local fire chief building evacuation plans; requiring state fire marshal local assistance; requirements not to supersede the state building or fire codes or to affect the existing capital improvement budget priorities of public housing facilities; requiring the commissioner to appoint a temporary working group to advise the commissioner on implementation and appeals, specifying certain membership representation requirements; requiring building owners to annually file inspection and maintenance reports with local fire marshals certifying the provision of functioning smoke detectors in dwelling units or guest rooms; providing income and franchise tax subtractions for expenditures incurred in retrofitting existing buildings with sprinklers(ra)