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

Key Provisions

• Creates a new tax credit for small businesses called the 'Diaper Changing Station Restroom Credit'.
• Lets eligible small businesses claim a tax credit for 70 percent of their costs to install diaper changing stations and dispensers.
• Defines an eligible small business as one with less than $5 million in sales or fewer than 100 full-time equivalent employees.
• Requires businesses to have at least one public restroom accessible to both men and women with a free diaper changing station and a diaper dispenser to qualify.
• Caps the credit at $10,000 per business location, reduced by past credits for that same spot.
• Prevents businesses from claiming other tax deductions or credits for the same expenses.