arrow_back Back to App

Tax Credit for Small Businesses Providing Diaper Changing Stations.

This new law establishes a tax credit for small businesses that install diaper changing stations and dispensers in their public restrooms. This aims to make it easier for parents to care for their children outside the home by increasing the availability of such facilities in public places.
Key points
Small businesses can receive a tax credit of 70% of the costs for installing diaper changing stations and dispensers, up to $10,000 per business location every 3 years.
The credit applies to businesses with annual gross receipts up to $5 million or fewer than 100 full-time equivalent employees.
To qualify, both men's and women's public restrooms must have a free diaper changing station and a diaper dispenser (which may charge).
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_5440
Sponsor: Rep. Menendez, Robert [D-NJ-8]
Process start date: 2025-09-17
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

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

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_5440.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-09-17.

What are the main provisions?

Key points include:

  • Small businesses can receive a tax credit of 70% of the costs for installing diaper changing stations and dispensers, up to $10,000 per business location every 3 years.
  • The credit applies to businesses with annual gross receipts up to $5 million or fewer than 100 full-time equivalent employees.
  • To qualify, both men's and women's public restrooms must have a free diaper changing station and a diaper dispenser (which may charge).
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Menendez, Robert [D-NJ-8].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Family