STATE OF NEW YORK
________________________________________________________________________
9216
2025-2026 Regular Sessions
IN ASSEMBLY
November 3, 2025
___________
Introduced by M. of A. CUNNINGHAM -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing a tax credit for
qualified diaper changing station restroom expenses
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 50 to read
2 as follows:
3 § 50. Credit for qualified diaper changing station restroom expenses.
4 (a) Allowance of credit. An eligible taxpayer who is subject to tax
5 under article nine-A or twenty-two of this chapter, shall be allowed a
6 credit against such tax for qualified diaper changing station restroom
7 expenses. The total amount of the credit shall be seventy percent of
8 the qualified diaper changing station restroom expenses paid or incurred
9 by the taxpayer during such taxable year with respect to such business
10 location, but not exceed ten thousand dollars over the aggregate credits
11 determined under this subdivision with respect to such business location
12 for the three preceding taxable years.
13 (b) Definitions. For the purposes of this section, the following terms
14 shall have the following meanings:
15 (i) "business location" shall mean each building from which the
16 taxpayer conducts a trade or business, other than the trade or business
17 of being an employee. In the case of a taxpayer that conducts separate
18 trades or businesses from different portions of a building, each such
19 portion shall be treated as a separate business location for purposes of
20 this section if the taxpayer meets the requirements of subdivision (c)
21 of this section applied by taking into account only such portion of such
22 building.
23 (ii) "qualified diaper changing station restroom expenses" shall mean,
24 with respect to any business location, amounts paid or incurred by the
25 taxpayer for:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13915-01-5
A. 9216 2
1 (1) any diaper changing station, which may be accessed free of charge,
2 located in any restroom at such business location, including labor costs
3 and other expenses associated with the installation of such station;
4 (2) any diaper dispenser, which may impose a charge and which may
5 dispense hygiene products in addition to diapers, located in any rest-
6 room at such business location, including labor costs and other expenses
7 associated with installation of such dispenser; and
8 (3) installation of one or more restrooms which meet the requirements
9 of subdivision (c) of this section, or renovation or expansion of one or
10 more existing restrooms into restrooms which meet such requirements;
11 (iii) "eligible taxpayer" shall mean any small business which:
12 (1) the business gross receipts do not exceed five million dollars; or
13 (2) employs less than one hundred full-time equivalent employees for
14 such taxable year; and
15 (iv) "business gross receipts" means gross receipts received in the
16 course of any trade or business, other than the trade or business of
17 being an employee.
18 (c) Family bathroom requirement. The requirements of this subdivision
19 are met with respect to any business location if all genders have access
20 at such location to at least one public restroom that is equipped with a
21 diaper changing station, which may be accessed free of charge, and a
22 diaper dispenser, which may impose a charge.
23 (d) When credit allowed. The credit provided for herein shall be
24 allowed with respect to the taxable year commencing in which qualified
25 diaper changing station restroom expenses have been incurred.
26 (e) Carryover of credit. If the amount of the credit, and carryovers
27 of such credit, allowable under this section for any taxable year shall
28 exceed the taxpayer's tax for such year, such excess amount may be
29 carried over to the five taxable years next following the taxable year
30 with respect to which the credit is allowed and may be deducted from the
31 taxpayer's tax for such year or years.
32 § 2. Section 606 of the tax law is amended by adding a new subsection
33 (w) to read as follows:
34 (w) Credit for qualified diaper changing station restroom expenses.
35 (1) Allowance of credit. A taxpayer shall be allowed a credit for quali-
36 fied diaper changing station restroom expenses, to be computed as
37 provided in section fifty of this chapter, against the tax imposed by
38 this article.
39 (2) Carryover of credit. If the amount of the credit, and carryovers
40 of such credit, allowable under this subsection for any taxable year
41 shall exceed the taxpayer's tax for such year, such excess amount may be
42 carried over to the five taxable years next following the taxable year
43 with respect to which the credit is allowed and may be deducted from the
44 taxpayer's tax for such year or years.
45 § 3. Section 210-B of the tax law is amended by adding a new subdivi-
46 sion 63 to read as follows:
47 63. Credit for qualified diaper changing station restroom expenses.
48 (a) Allowance of credit. A taxpayer shall be allowed a credit for quali-
49 fied diaper changing station restroom expenses, to be computed as
50 provided in section fifty of this chapter, against the tax imposed by
51 this article.
52 (b) Application of credit. In no event shall the credit under this
53 section be allowed in an amount which will reduce the tax to less than
54 the amount prescribed in paragraph (d) of subdivision one of this
55 section. If, however, the amount of credit allowed under this section
56 for any taxable year reduces the tax to such amount, any amount of cred-
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1 it not deductible in such taxable year shall be treated as an overpay-
2 ment of tax to be refunded in accordance with the provisions of section
3 one thousand eighty-six of this chapter, provided however, that no
4 interest shall be paid thereon.
5 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
6 of the tax law is amended by adding a new clause (liii) to read as
7 follows:
8 (liii) Credit for qualified diaperAmount of credit under
9 changing station restroomsubdivision sixty-three of section
10 expenses under210-B
11 subsection (w)
12 § 5. This act shall take effect on the first of January next succeed-
13 ing the date on which it shall have become a law and shall apply to
14 taxable years beginning on and after such date.
