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2. The credit claimed under this subsection may not exceed $5,125.
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3. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on the amounts paid by the entity. A partnership, limited
15liability company, or tax-option corporation shall compute the amount of credit that
16each of its partners, members, or shareholders may claim and shall provide that
17information to each of them. Partners, members, and shareholders may claim the
18credit in proportion to their ownership interests.
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(d)
Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
20credit under s. 71.28 (4), applies to the credit under this subsection.
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2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
22due under this chapter or no tax is due under this chapter, the amount of the claim
23not used to offset the tax due shall be certified by the department of revenue to the
24department of administration for payment by check, share draft, or other draft
25drawn from the appropriation account under s. 20.835 (2) (de).
SB393,12
1Section
12. 71.49 (1) (f) of the statutes is amended to read:
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71.49
(1) (f) The total of farmland preservation credit under subch. IX, jobs
3credit under s. 71.47 (3q), enterprise zone jobs credit under s. 71.47 (3w), business
4development credit under s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1.,
5universal changing station credit under s. 71.47 (8m), and estimated tax payments
6under s. 71.48.
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7Section
13. 101.129 of the statutes is created to read:
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8101.129 Universal changing stations. (1) Definitions. In this section:
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(a) “Building” means a public building that is any of the following:
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1. A place of exhibition or entertainment, including a movie theater, theater,
11concert hall, sports arena, or stadium.
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2. A shopping center, shopping mall, or store of at least 40,000 square feet.
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3. A place of public display or collection, including a museum, library, or gallery.
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4. A place of recreation, including a building at a park, zoo, or amusement park.
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5. A place of education, including an elementary, secondary, undergraduate, or
16postgraduate private or public school.
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6. A social service center, including a senior center or homeless shelter.
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7. A state or local government building, including a building at a rest area.
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8. A station used for public transportation, including an airport terminal,
20depot, or bus station.
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9. A professional office of a health care provider, hospital, or rehabilitation
22center.
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(b) “Existing high-capacity building” means a high-capacity building that is
24not a new high-capacity building.
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1(c) “High-capacity building” means a building that has the capacity to serve
2more than 3,000 persons per day.
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(d) “New high-capacity building” means a high-capacity building on which
4construction begins on or after July 1, 2024.
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(e) “Project” means a project that alters, renovates, or makes an addition to a
6building, has an estimated cost of $15,000 or more, and does not involve solely a
7parking garage.
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(f) “Universal changing station” means a powered and height-adjustable adult
9changing table that is either floor mounted or wall mounted with a safety rail and
10that can be used by an individual with a disability of either sex and the individual's
11care provider for personal hygiene.
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12(2) Building requirements. (a)
High-capacity buildings. A new high-capacity
13building shall include at least one single-occupant restroom with a universal
14changing station. An existing high-capacity building shall include at least one
15single-occupant restroom with a universal changing station if, on or after July 1,
162024, the owner of the building applies for a building permit for a project for the
17building.
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(b)
Other buildings. A building that is not a high-capacity building shall
19include at least one single-occupant restroom with a universal changing station if
20one of the following occurs:
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1. Before July 1, 2024, the building has at least one single-occupant restroom
22and, on or after July 1, 2024, the owner of the building applies for a building permit
23for a project for the building.
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12. Before July 1, 2024, the building does not have at least one single-occupant
2restroom and, on or after July 1, 2024, at least one single-occupant restroom is added
3to the building.
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4(3) Universal changing station requirements. (a) A universal changing
5station required under sub. (2) shall measure at least 8 feet by 10 feet, with adequate
6space for a wheelchair and care provider to maneuver; be equipped with a powered,
7height-adjustable adult changing table, a waste receptacle, a toilet, a lavatory, a
8soap dispenser, and a paper towel dispenser; and comply with accessibility standards
9under the federal Americans with Disabilities Act.
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(b) The powered, height-adjustable adult changing table required under par.
11(a) shall satisfy all of the following:
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1. Be able to lower to a height of 8 inches and raise to height of 34 inches.
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2. Be at least 31 inches wide by 72 inches in length.
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3. Support at least 350 pounds.
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(c) The entrance to a single-occupant restroom in which a universal changing
16station is required under sub. (2) shall have accessible signage indicating the
17location of the universal changing station. If a building in which a universal
18changing station is required under sub. (2) has a central directory, the owner shall
19ensure that the central directory indicates the location of the universal changing
20station.