H.R. 5440 — To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.

This section establishes a new general business tax credit under new section 45BB of the Internal Revenue Code for eligible small businesses that provide at least one public restroom accessible to both men and women equipped with a diaper changing station (free access) and diaper dispenser (may charge). The credit equals 70% of qualified expenses—i.e., costs for such stations, dispensers, and restroom installation, renovation, or expansion—paid or incurred at a business location, limited to $10,000 minus credits claimed for that location in the prior three taxable years. An eligible small business is one with gross receipts not exceeding $5 million or fewer than 100 full-time equivalent employees in the taxable year (applying controlled group rules); the credit denies double benefits by reducing deductions, other credits, or basis accordingly. The provision applies to taxable years beginning after December 31, 2025.