Assembly Bill 403 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. 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 places of entertainment, 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 universal changing stations, effective from the 2025 tax year. This credit allows eligible small businesses—those with gross receipts of no more than $1,000,000 or fewer than 30 full-time employees—to claim 50% of the installation costs, capped at $5,125. The credit is refundable, meaning that if it exceeds the business's tax liability, the difference will be refunded. The bill also includes various amendments to existing statutes to incorporate the new credit and requirements related to universal changing stations.

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