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 floor-mounted or wall-mounted, powered, and height-adjustable adult changing table with a safety rail. This requirement applies to various types of buildings, including places of entertainment, shopping centers, educational institutions, and government buildings, particularly those classified as high-capacity buildings serving over 3,000 persons daily. The bill outlines specific conditions under which these restrooms must be installed, particularly for buildings undergoing renovations or new constructions after July 1, 2026.

Additionally, the bill introduces a tax credit for small businesses that install 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 of no more than $1,000,000 or fewer than 30 full-time employees. The legislation also includes provisions for the administration of the tax credit and specifies that partnerships and corporations cannot claim the credit directly but can pass the eligibility and amount to their partners or shareholders.

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