Authorizes a tax credit for qualified diaper changing station restroom expenses

This bill creates a tax credit for small businesses that install diaper changing stations and related restroom facilities. Eligible businesses (with under $5 million in annual revenue or fewer than 100 full-time employees) can claim a 70% credit for qualifying expenses, up to $10,000 total over three years. Qualifying expenses include installing free-access diaper changing stations, diaper dispensers (which may charge for products), or renovating restrooms to meet a "family bathroom" standard requiring gender-inclusive access to these facilities. The credit applies to business restrooms, not employee-only spaces, and unused credit can be carried forward for up to five years.