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

Small business credit for diaper stations

If enacted, eligible small businesses could claim a tax credit for adding diaper changing stations and dispensers. The credit would equal 70% of qualified costs, including equipment, labor, and needed restroom work. The yearly credit per business location would be capped at $10,000 minus that location’s diaper-station credits from the prior three years (not below zero). You would qualify if your gross receipts are $5,000,000 or less, or you have fewer than 100 full‑time‑equivalent employees; related entities are counted together. To claim it, both men and women must have access to at least one public restroom at that location with a changing station and a diaper dispenser. You could not also deduct the same costs, and your property’s tax basis would drop by the credit amount. The credit would be part of the general business credit and would apply to taxable years starting after December 31, 2025.