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

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5440 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5440 To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 17, 2025 Mr. Menendez (for himself, Mr. Gomez, Ms. Pettersen, Mr. Mackenzie, Mr. Landsman, Mr. Goldman of New York, Ms. Tlaib, Mrs. Foushee, Mr. Swalwell, Mr. Kennedy of New York, Mr. Carson, and Mr. Lawler) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. DIAPER CHANGING STATION RESTROOM CREDIT. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 19…