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

SB 398 creates a tax credit for small businesses to install universal changing stations in certain buildings. The credit covers 50% of installation costs, up to $5,125, for businesses with annual gross receipts under $1 million or 30 or fewer full-time employees. The bill amends tax statutes to allow this credit against state income tax, with credits calculated based on entity payments and distributed to owners proportionally for partnerships and similar entities. It requires stations to meet specific standards defined in the law and includes funding through an appropriation account.