Assembly Bill A9216

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9216
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:
 
   Section  1.  The tax law is amended by adding a new section 50 to read
 as follows:
   § 50. CREDIT FOR QUALIFIED DIAPER CHANGING STATION RESTROOM  EXPENSES.
 (A)  ALLOWANCE  OF  CREDIT.  AN  ELIGIBLE TAXPAYER WHO IS SUBJECT TO TAX
 UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER, SHALL BE  ALLOWED  A
 CREDIT  AGAINST  SUCH TAX FOR QUALIFIED DIAPER CHANGING STATION RESTROOM
 EXPENSES.  THE TOTAL AMOUNT OF THE CREDIT SHALL BE  SEVENTY  PERCENT  OF
 THE QUALIFIED DIAPER CHANGING STATION RESTROOM EXPENSES PAID OR INCURRED
 BY  THE  TAXPAYER DURING SUCH TAXABLE YEAR WITH RESPECT TO SUCH BUSINESS
 LOCATION, BUT NOT EXCEED TEN THOUSAND DOLLARS OVER THE AGGREGATE CREDITS
 DETERMINED UNDER THIS SUBDIVISION WITH RESPECT TO SUCH BUSINESS LOCATION
 FOR THE THREE PRECEDING TAXABLE YEARS.
   (B) DEFINITIONS. FOR THE PURPOSES OF THIS SECTION, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (I) "BUSINESS LOCATION"  SHALL  MEAN  EACH  BUILDING  FROM  WHICH  THE
 TAXPAYER  CONDUCTS A TRADE OR BUSINESS, OTHER THAN THE TRADE OR BUSINESS
 OF BEING AN EMPLOYEE. IN THE CASE OF A TAXPAYER THAT  CONDUCTS  SEPARATE
 TRADES  OR  BUSINESSES  FROM DIFFERENT PORTIONS OF A BUILDING, EACH SUCH
 PORTION SHALL BE TREATED AS A SEPARATE BUSINESS LOCATION FOR PURPOSES OF
 THIS SECTION IF THE TAXPAYER MEETS THE REQUIREMENTS OF  SUBDIVISION  (C)
 OF THIS SECTION APPLIED BY TAKING INTO ACCOUNT ONLY SUCH PORTION OF SUCH
 BUILDING.
   (II) "QUALIFIED DIAPER CHANGING STATION RESTROOM EXPENSES" SHALL MEAN,
 WITH  RESPECT  TO ANY BUSINESS LOCATION, AMOUNTS PAID OR INCURRED BY THE
 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) ANY DIAPER CHANGING STATION, WHICH MAY BE ACCESSED FREE OF CHARGE,
 LOCATED IN ANY RESTROOM AT SUCH BUSINESS LOCATION, INCLUDING LABOR COSTS
 AND OTHER EXPENSES ASSOCIATED WITH THE INSTALLATION OF SUCH STATION;
   (2)  ANY  DIAPER  DISPENSER,  WHICH  MAY IMPOSE A CHARGE AND WHICH MAY
 DISPENSE HYGIENE PRODUCTS IN ADDITION TO DIAPERS, LOCATED IN  ANY  REST-
 ROOM AT SUCH BUSINESS LOCATION, INCLUDING LABOR COSTS AND OTHER EXPENSES
 ASSOCIATED WITH INSTALLATION OF SUCH DISPENSER; AND
   (3)  INSTALLATION OF ONE OR MORE RESTROOMS WHICH MEET THE REQUIREMENTS
 OF SUBDIVISION (C) OF THIS SECTION, OR RENOVATION OR EXPANSION OF ONE OR
 MORE EXISTING RESTROOMS INTO RESTROOMS WHICH MEET SUCH REQUIREMENTS;
   (III) "ELIGIBLE TAXPAYER" SHALL MEAN ANY SMALL BUSINESS WHICH:
   (1) THE BUSINESS GROSS RECEIPTS DO NOT EXCEED FIVE MILLION DOLLARS; OR
   (2) EMPLOYS LESS THAN ONE HUNDRED FULL-TIME EQUIVALENT  EMPLOYEES  FOR
 SUCH TAXABLE YEAR; AND
   (IV)  "BUSINESS  GROSS  RECEIPTS" MEANS GROSS RECEIPTS RECEIVED IN THE
 COURSE OF ANY TRADE OR BUSINESS, OTHER THAN THE  TRADE  OR  BUSINESS  OF
 BEING AN EMPLOYEE.
   (C)  FAMILY BATHROOM REQUIREMENT. THE REQUIREMENTS OF THIS SUBDIVISION
 ARE MET WITH RESPECT TO ANY BUSINESS LOCATION IF ALL GENDERS HAVE ACCESS
 AT SUCH LOCATION TO AT LEAST ONE PUBLIC RESTROOM THAT IS EQUIPPED WITH A
 DIAPER CHANGING STATION, WHICH MAY BE ACCESSED FREE  OF  CHARGE,  AND  A
 DIAPER DISPENSER, WHICH MAY IMPOSE A CHARGE.
   (D)  WHEN  CREDIT  ALLOWED.  THE  CREDIT  PROVIDED FOR HEREIN SHALL BE
 ALLOWED WITH RESPECT TO THE TAXABLE YEAR COMMENCING IN  WHICH  QUALIFIED
 DIAPER CHANGING STATION RESTROOM EXPENSES HAVE BEEN INCURRED.
   (E)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
 OF SUCH CREDIT, ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR  SHALL
 EXCEED  THE  TAXPAYER'S  TAX  FOR  SUCH  YEAR, SUCH EXCESS AMOUNT MAY BE
 CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
 WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
 TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (w) to read as follows:
   (W) CREDIT FOR QUALIFIED DIAPER CHANGING  STATION  RESTROOM  EXPENSES.
 (1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT FOR QUALI-
 FIED  DIAPER  CHANGING  STATION  RESTROOM  EXPENSES,  TO  BE COMPUTED AS
 PROVIDED IN SECTION FIFTY OF THIS CHAPTER, AGAINST THE  TAX  IMPOSED  BY
 THIS ARTICLE.
   (2)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
 OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBSECTION  FOR  ANY  TAXABLE  YEAR
 SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
 CARRIED  OVER  TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR
 WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
 TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   § 3. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 63 to read as follows:
   63.  CREDIT  FOR  QUALIFIED DIAPER CHANGING STATION RESTROOM EXPENSES.
 (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT FOR QUALI-
 FIED DIAPER CHANGING  STATION  RESTROOM  EXPENSES,  TO  BE  COMPUTED  AS
 PROVIDED  IN  SECTION  FIFTY OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY
 THIS ARTICLE.
   (B) APPLICATION OF CREDIT. IN NO EVENT SHALL  THE  CREDIT  UNDER  THIS
 SECTION  BE  ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX TO LESS THAN
 THE AMOUNT PRESCRIBED IN  PARAGRAPH  (D)  OF  SUBDIVISION  ONE  OF  THIS
 SECTION.  IF,  HOWEVER,  THE AMOUNT OF CREDIT ALLOWED UNDER THIS SECTION
 FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CRED-
 A. 9216                             3
 
 IT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS  AN  OVERPAY-
 MENT  OF TAX TO BE REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION
 ONE THOUSAND EIGHTY-SIX OF  THIS  CHAPTER,  PROVIDED  HOWEVER,  THAT  NO
 INTEREST SHALL BE PAID THEREON.
   §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (liii)  to  read  as
 follows:
  (LIII) CREDIT FOR QUALIFIED DIAPER   AMOUNT OF CREDIT UNDER
  CHANGING STATION RESTROOM            SUBDIVISION SIXTY-THREE OF SECTION
  EXPENSES UNDER                       210-B
  SUBSECTION (W)
   §  5. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable years beginning on and after such date.