Requiring universal changing stations in certain buildings, creating a tax credit for installation of the stations, and making an appropriation. (FE)

a place of recreation, including a building at a park, zoo, or amusement park; a place of education, including an elementary, secondary, undergraduate, or postgraduate private or public school; a social service center, including a senior center or homeless shelter; a state or local government building, including a building at a rest area; a public transportation station; or a professional office of a health care provider, hospital, or rehabilitation center.

The bill's applicability also depends on whether a building is a “high-capacity building,” which the bill defines as a building with the capacity to serve more than 3,000 persons per day. The bill requires any high-capacity building for which construction begins on or after July 1, 2024, to include at least one single-occupant restroom with a universal changing station. For any other high-capacity building, the building must have at least one single-occupant restroom with a universal changing station only if the building owner applies for a building permit for a project that satisfies each of the following: 1) the project alters, renovates, or makes an addition to the building; 2) the project has an estimated cost of $15,000 or more; and 3) the project does not involve solely a parking garage.

For a building that is not a high-capacity building, the bill's applicability depends on whether the building includes at least one single-occupant restroom before July 1, 2024. If so, the building must include at least one single-occupant restroom with a universal changing station if, on or after that date, the building owner applies for a building permit for a project described above. If a building does not include at least one single-occupant restroom before that date, and such a restroom is added to the building on or after that date, the building must include one single-occupant restroom with a universal changing station when the restroom is added.

The bill also creates an income and franchise tax credit for small businesses that install universal changing stations. The credit applies for taxable years beginning after December 31, 2022. Under the bill, a small business is any entity that, during the preceding taxable year, either had gross receipts of no more than $1,000,000 or employed no more than 30 full-time employees. The credit is equal to 50 percent of the amount the small business paid to install the universal changing station, up to a maximum credit of $5,125. The credit may be claimed only if the universal changing station meets the requirements described above relating to such issues as size and weight load and the credit is refundable, which means that if the credit exceeds a claimant's tax liability, the claimant will receive the difference as a refund.