# 119-hr-5440: To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.

119-hr-5440, To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms., is a 119th Congress bill sponsored by Rep. Menendez, Robert [D-NJ-8] (D-NJ); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-5440
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-5440
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.
- Status: introduced
- Introduced: 2025-09-17
- Sponsor: Rep. Menendez, Robert [D-NJ-8] (D-NJ)
- Cosponsors: 12
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Diaper Changing Station Restroom Credit** would create a federal tax credit that pays 70% of qualified costs to install diaper-changing stations, diaper dispensers, or renovate restrooms to meet a family-bathroom standard. The credit targets eligible small businesses and locations with rules on size and prior credits. - Parents and caregivers: More public restrooms at small-business locations would include diaper-changing stations and dispensers accessible to both men and women; dispensers may charge for supplies. - Small businesses: The credit covers 70% of qualified expenses per business location and is limited by a per-location cap tied to $10,000 and credits claimed in the prior three taxable years. The rule applies to taxable years beginning after December 31, 2025. - Tax treatment: Expenses covered by the credit cannot also be deducted or used for other credits for the same amount, and the basis of property is reduced by the credit amount.

## Cosponsors (12)

- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-09-17T00:00:00.000Z
- Rep. Pettersen, Brittany [D-CO-7] (D-CO), 2025-09-17T00:00:00.000Z
- Rep. Mackenzie, Ryan [R-PA-7] (R-PA), 2025-09-17T00:00:00.000Z
- Rep. Landsman, Greg [D-OH-1] (D-OH), 2025-09-17T00:00:00.000Z
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY), 2025-09-17T00:00:00.000Z
- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2025-09-17T00:00:00.000Z
- Rep. Foushee, Valerie P. [D-NC-4] (D-NC), 2025-09-17T00:00:00.000Z
- Rep. Swalwell, Eric [D-CA-14] (D-CA), 2025-09-17T00:00:00.000Z
- Rep. Kennedy, Timothy M. [D-NY-26] (D-NY), 2025-09-17T00:00:00.000Z
- Rep. Carson, André [D-IN-7] (D-IN), 2025-09-17T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-09-17T00:00:00.000Z
- Rep. McIver, LaMonica [D-NJ-10] (D-NJ), 2025-10-08T00:00:00.000Z

## Provisions PRIA read

- Small business credit for diaper stations: mixed, high. 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 locat…

## Related bills

- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1065: Protect Our Letter Carriers Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-3112: Better CARE for Animals Act of 2025
- 119-hr-2253: Puppy Protection Act of 2025
- 119-hr-2550: Protect America's Workforce Act

## Sources
- [119-hr-5440 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5440)

## Related
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-3112: Better CARE for Animals Act of 2025](https://policyrisk.com/legislation/119-hr-3112)
- [119-hr-2253: Puppy Protection Act of 2025](https://policyrisk.com/legislation/119-hr-2253)
- [119-hr-2550: Protect America's Workforce Act](https://policyrisk.com/legislation/119-hr-2550)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5440 (as of 2026-04-21).