Bill > A09216

This bill creates a new tax credit for small businesses that invest in family-friendly restroom facilities by allowing eligible taxpayers to claim a credit equal to 70% of their qualified diaper changing station restroom expenses, up to $10,000 per business location over three years. The credit applies to businesses with gross receipts under $5 million or fewer than 100 full-time employees, and covers expenses such as installing free diaper changing stations, purchasing diaper dispensers, and renovating restrooms to provide gender-neutral, accessible changing facilities. To qualify, businesses must ensure at least one restroom has a free diaper changing station and a diaper dispenser that may charge for products. The tax credit can be applied against taxes under several New York state tax articles and can be carried forward for up to five years if the credit exceeds the taxpayer's current year tax liability. The bill aims to encourage businesses to create more family-friendly restroom environments by providing a financial incentive for such improvements.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A9216