Assembly Bill 403 mandates that certain buildings include at least one single-occupant restroom equipped with a universal changing station, defined as a 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 these buildings, the requirement takes effect for new constructions starting July 1, 2026, while existing buildings must 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. 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 statutes to incorporate the new credit and requirements, ensuring that the universal changing station credit is recognized alongside other tax credits.

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