Bill · H.R. 5440· House(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.

Age: 41 years

New Jersey

Introduced: 9/17/2025
Last activity: 9/17/2025 — Referred to the House Committee on Ways and Means.
Sponsored by: Robert Menendez
Cosponsors: - 10 - 2

Taxation

Introduced
In Committee

What this bill would do

This bill amends the Internal Revenue Code of 1986 to create a tax credit for small businesses that provide diaper changing stations in their restrooms. Under the legislation, eligible small businesses can receive a tax credit equal to 70 percent of qualified expenses paid or incurred for installing diaper changing stations, diaper dispensers, or family-friendly restrooms. To qualify, a business must either have gross receipts under $5,000,000 or employ fewer than 100 full-time equivalent employees. The credit is capped at $10,000 per business location over any four-year period. Additionally, businesses must meet a family bathroom requirement ensuring both men and women have access to a public restroom equipped with a free diaper changing station and a diaper dispenser. These changes apply to taxable years beginning after December 31, 2025.

Yes· 3 of 14

Would business owners be better off under this?+7
Provides eligible small business owners with a financial tax credit for upgrading their restroom facilities.
Does this cut taxes for small businesses?+7
Provides a tax credit covering 70 percent of qualified expenses for installing diaper changing stations and family-friendly restrooms.
Does this make it easier to run a small business?+7
Supports small businesses by offsetting the financial costs of restroom renovations and installations.