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.

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. | JustPolicyThe purpose of this legislation is to create a tax credit for small businesses that install diaper changing stations in their restrooms. This initiative aims to support families by making it easier for parents to care for their infants while out in public, thus promoting family-friendly environments in businesses. Key provisions of the legislation include a tax credit that covers 70 percent of the costs incurred by eligible small businesses for installing diaper changing stations and related facilities.