New York A 9216: Authorizes a tax credit for qualified diaper changing station restroom expenses

Bill Text

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A09216 Summary:

BILL NOA09216 

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SAME ASNo Same As

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SPONSORCunningham

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COSPNSR

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MLTSPNSR

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Add §50, amd §§606 & 210-B, Tax L

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Authorizes a tax credit for seventy percent of the qualified diaper changing station restroom expenses paid or incurred by a taxpayer.

Go to top A09216 Actions:

BILL NOA09216 

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11/03/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA09216 Committee&nbspVotes:

Go to topA09216 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA09216 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9216

 2025-2026 Regular Sessions

 IN ASSEMBLY

 November 3, 2025
 ___________

 Introduced by M. of A. CUNNINGHAM -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to authorizing a tax credit for
 qualified diaper changing station restroom expenses

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 50 to read
 2 as follows:
 3 § 50. Credit for qualified diaper changing station restroom expenses.
 4 (a) Allowance of credit. An eligible taxpayer who is subject to tax
 5 under article nine-A or twenty-two of this chapter, shall be allowed a
 6 credit against such tax for qualified diaper changing station restroom
 7 expenses. The total amount of the credit shall be seventy percent of
 8 the qualified diaper changing station restroom expenses paid or incurred
 9 by the taxpayer during such taxable year with respect to such business
 10 location, but not exceed ten thousand dollars over the aggregate credits
 11 determined under this subdivision with respect to such business location
 12 for the three preceding taxable years.
 13 (b) Definitions. For the purposes of this section, the following terms
 14 shall have the following meanings:
 15 (i) "business location" shall mean each building from which the
 16 taxpayer conducts a trade or business, other than the trade or business
 17 of being an employee. In the case of a taxpayer that conducts separate
 18 trades or businesses from different portions of a building, each such
 19 portion shall be treated as a separate business location for purposes of
 20 this section if the taxpayer meets the requirements of subdivision (c)
 21 of this section applied by taking into account only such portion of such
 22 building.
 23 (ii) "qualified diaper changing station restroom expenses" shall mean,
 24 with respect to any business location, amounts paid or incurred by the
 25 taxpayer for:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13915-01-5

 A. 9216 2

 1 (1) any diaper changing station, which may be accessed free of charge,
 2 located in any restroom at such business location, including labor costs
 3 and other expenses associated with the installation of such station;
 4 (2) any diaper dispenser, which may impose a charge and which may
 5 dispense hygiene products in addition to diapers, located in any rest-
 6 room at such business location, including labor costs and other expenses
 7 associated with installation of such dispenser; and
 8 (3) installation of one or more restrooms which meet the requirements
 9 of subdivision (c) of this section, or renovation or expansion of one or
 10 more existing restrooms into restrooms which meet such requirements;
 11 (iii) "eligible taxpayer" shall mean any small business which:
 12 (1) the business gross receipts do not exceed five million dollars; or
 13 (2) employs less than one hundred full-time equivalent employees for
 14 such taxable year; and
 15 (iv) "business gross receipts" means gross receipts received in the
 16 course of any trade or business, other than the trade or business of
 17 being an employee.
 18 (c) Family bathroom requirement. The requirements of this subdivision
 19 are met with respect to any business location if all genders have access
 20 at such location to at least one public restroom that is equipped with a
 21 diaper changing station, which may be accessed free of charge, and a
 22 diaper dispenser, which may impose a charge.
 23 (d) Whe