To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.

This bill would create a federal tax credit for small businesses that install diaper changing stations, diaper dispensers, or restrooms meeting a family bathroom requirement. The credit would equal 70 percent of qualifying costs, capped at $10,000 per business location across any four-year period. A business would qualify if it has $5 million or less in gross receipts or fewer than 100 full-time equivalent employees. To claim the credit, both men and women must have access at the location to at least one public restroom with a diaper changing station and a diaper dispenser. The credit would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Robert Menendez Democrat sponsor
• 11 cosponsors