Senate Bill 398 mandates the inclusion of at least one single-occupant restroom equipped with a universal changing station in certain buildings, defined as a powered, height-adjustable adult changing table with safety rails for individuals with disabilities. The bill outlines specific requirements for these changing stations, including size, maneuverability, weight load, and signage. It applies to various types of buildings, such as entertainment venues, shopping centers, educational institutions, and government buildings, particularly focusing on high-capacity buildings that serve over 3,000 people daily. For new constructions starting after July 1, 2026, the requirement is mandatory, while existing buildings will need to comply when undergoing significant renovations or when adding restrooms.

Additionally, the bill introduces a tax credit for small businesses that install these universal changing stations, effective from the 2025 tax year. The credit is set at 50% of the installation costs, capped at $5,125, and is available to businesses with gross receipts under $1 million or fewer than 30 full-time employees. The legislation also includes various amendments to existing tax codes to incorporate the new universal changing station credit, ensuring that partnerships and corporations can pass on the credit benefits to their members or shareholders based on their ownership interests.

Statutes affected:
Bill Text: 71.05(6)(a)15, 71.05, 71.10(4)(i), 71.10, 71.21(4)(a), 71.21, 71.26(2)(a)4, 71.26, 71.30(3)(f), 71.30, 71.34(1k)(g), 71.34, 71.45(2)(a)10, 71.45