To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.

This bill creates a 70% tax credit for eligible small businesses to cover costs of installing diaper changing stations and dispensers in restrooms. It applies to businesses with annual gross receipts under $5 million or fewer than 100 full-time equivalent employees. To qualify, businesses must ensure both men’s and women’s restrooms at each location have accessible diaper changing stations (free to use) and diaper dispensers. The credit is capped at $10,000 per business location annually and applies to expenses like station installation, labor, and restroom renovations meeting the "family bathroom requirement." The credit begins for tax years starting after December 31, 2025.