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

# HR 5440 Summary **What the Bill Would Do:** This bill would create a new tax credit for small businesses that install or maintain diaper changing stations in their restrooms. Essentially, businesses could reduce their federal income taxes by a certain amount (the specific dollar amount isn't detailed in the provided information) if they provide this facility for customers or employees with babies and young children. **Who It Affects:** The tax credit would primarily benefit small business owners in retail, hospitality, healthcare, and other service sectors.

Parents and caregivers who need changing facilities while out in public would indirectly benefit from increased availability of these amenities. **Current Status:** The bill was introduced by Representative Robert Menendez (D-NJ) in the 119th Congress and is currently in committee, meaning it has not yet been debated or voted on by the full House of Representatives. It remains in the early stages of the legislative process.