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

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5440 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5440 To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 17, 2025 Mr. Menendez (for himself, Mr. Gomez, Ms. Pettersen, Mr. Mackenzie, Mr. Landsman, Mr. Goldman of New York, Ms. Tlaib, Mrs. Foushee, Mr. Swalwell, Mr. Kennedy of New York, Mr. Carson, and Mr. Lawler) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. DIAPER CHANGING STATION RESTROOM CREDIT. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. DIAPER CHANGING STATION RESTROOM CREDIT. ``(a) Allowance of Credit.--For purposes of section 38, in the case of an eligible small business which meets the family bathroom requirement of subsection (e) with respect to a business location of such business, the diaper changing station restroom credit determined under this section for the taxable year is an amount equal to 70 percent of the qualified diaper changing station restroom expenses paid or incurred by the taxpayer during such taxable year with respect to such business location. ``(b) Limitation.-- ``(1) In general.--The credit determined under subsection (a) with respect to any business location of the taxpayer for any taxable year shall not exceed the excess (if an