HR 5440 · 119th CongressIn Committeecongress.gov ↗

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

What this bill does

AI plain-language summary

This bill would change the tax code to create a tax credit for small businesses that install diaper changing stations in their restrooms. No official summary is available for this bill.

Introduced

September 17, 2025

Policy Area

Taxation

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