Bill
HR 5440
Overview: HR 5440, 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, was introduced
Overview: HR 5440, 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, was introduced in the House on September 17, 2025.
Purpose and Intent: The bill aims to encourage small businesses to install diaper changing stations in their restrooms, making it more convenient for parents and caregivers to attend to the needs of young children while patronizing these establishments.
Key Provisions:
- Establishes a tax credit of up to $500 for small businesses (defined as those with fewer than 50 employees) to offset the cost of installing diaper changing stations
- Requires the stations to meet certain safety and accessibility standards to qualify for the credit
- Applies the credit to both new installations and retrofitting of existing restrooms
Affected Parties and Impacts: The bill would benefit small business owners by providing financial incentives to make their facilities more family-friendly, while also improving the experience for parents and caregivers who visit these establishments.
Procedural and Timeline Considerations: The bill has been introduced in the House and is currently in the early stages of the legislative process. If enacted, the tax credit would be available for eligible small businesses starting in the next tax year.
Compiled from official sources — confirm details with the bill’s official record.
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