AB709,1,5 1An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and
271.45 (2) (a) 10.; and to create 71.07 (8m), 71.10 (4) (ha), 71.28 (8m), 71.30 (3)
3(cu), 71.47 (8m), 71.49 (1) (cu) and 101.129 of the statutes; relating to:
4requiring universal changing stations in certain buildings and creating a tax
5credit for installation of the stations.
Analysis by the Legislative Reference Bureau
This bill requires certain buildings to include at least one single-occupant
restroom with a “universal changing station,” which the bill defines as a
floor-mounted or wall-mounted, powered, and height adjustable adult changing
table with a safety rail that can be used for personal hygiene purposes by an
individual with a disability of either sex and the individual's care provider. The bill
specifies other requirements that a universal changing station must satisfy,
including requirements regarding size, maneuverability space, weight load,
adjustability, and signage.
The bill applies to certain buildings that are subject to the state's commercial
building code, which is administered by the Department of Safety and Professional
Services. Specifically, the building must be one of the following: a place of exhibition
or entertainment; a shopping center, shopping mall, or store of at least 40,000 square
feet; a place of public display or collection, including a museum, library, or gallery;
a place of recreation, including a building at a park, zoo, or amusement park; a place
of education, including an elementary, secondary, undergraduate, or postgraduate

private or public school; a social service center, including a senior center or homeless
shelter; a state or local government building, including a building at a rest area; a
public transportation station; or a professional office of a health care provider,
hospital, or rehabilitation center.
The bill's applicability also depends on whether a building is a “high capacity
building,” which the bill defines as a building with the capacity to serve more than
3,000 persons per day. The bill requires any high capacity building for which
construction begins on or after July 1, 2023, to include at least one single-occupant
restroom with a universal changing station. For any other high capacity building,
the building must have at least one single-occupant restroom with a universal
changing station only if the building owner applies for a building permit for a project
that satisfies each of the following: 1) the project alters, renovates, or makes an
addition to the building; 2) the project has an estimated cost of $15,000 or more; and
3) the project does not involve solely a parking garage.
For a building that is not a high capacity building, the bill's applicability
depends on whether the building includes at least one single-occupant restroom
before July 1, 2023. If so, the building must include at one single-occupant restroom
with a universal changing station if, on or after that date, the building owner applies
for a building permit for a project described above. If a building does not include at
least one single-occupant restroom before that date, and such a restroom is added
to the building on or after that date, the building must include one single-occupant
restroom with a universal changing station when the restroom is added.
The bill also creates an income and franchise tax credit for small businesses
that install universal changing stations. The credit applies for taxable years
beginning after December 31, 2021. Under the bill, a small business is any entity
that, during the preceding taxable year, either had gross receipts of no more than
$1,000,000 or employed no more than 30 full-time employees. The credit is equal to
50 percent of the amount the small business paid to install the universal changing
station, up to a maximum credit of $5,125. The credit may only be claimed if the
universal changing station meets the requirements described above relating to such
issues as size and weight load.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB709,1 1Section 1. 71.05 (6) (a) 15. of the statutes is amended to read:
AB709,3,32 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
3credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t),
4(3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and

1not passed through by a partnership, limited liability company, or tax-option
2corporation that has added that amount to the partnership's, company's, or
3tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB709,2 4Section 2 . 71.07 (8m) of the statutes is created to read:
AB709,3,65 71.07 (8m) Universal changing station credit. (a) Definitions. In this
6subsection:
AB709,3,107 1. “Claimant" means a sole proprietor, a partner of a partnership, a member
8of a limited liability company, or a shareholder of a tax-option corporation who files
9a claim under this subsection and meets either of the following conditions during the
10preceding taxable year:
AB709,3,1111 a. Had gross receipts that did not exceed $1,000,000.
AB709,3,1212 b. Employed no more than 30 full-time employees.
AB709,3,1413 2. “Full-time employee” means an individual who is employed for at least 30
14hours per week for 20 or more calendar weeks during a taxable year.
AB709,3,1915 (b) Filing claims. For taxable years beginning after December 31, 2021, subject
16to the limitations provided in this subsection, a claimant may claim as a credit
17against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
18equal to 50 percent of the amount the claimant paid during the taxable year to install
19a universal changing station, as defined in s. 101.129 (1) (f).
AB709,3,2120 (c) Limitations. 1. No credit may be claimed under this subsection unless the
21universal changing station meets the requirements of s. 101.129 (3).
AB709,3,2222 2. The credit claimed under this subsection may not exceed $5,125.
AB709,4,423 3. Partnerships, limited liability companies, and tax-option corporations may
24not claim the credit under this subsection, but the eligibility for, and the amount of,
25the credit are based on the amounts paid by the entity. A partnership, limited

1liability company, or tax-option corporation shall compute the amount of credit that
2each of its partners, members, or shareholders may claim and shall provide that
3information to each of them. Partners, members, and shareholders may claim the
4credit in proportion to their ownership interests.
AB709,4,65 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
6s. 71.28 (4), applies to the credit under this subsection.
AB709,3 7Section 3 . 71.10 (4) (ha) of the statutes is created to read:
AB709,4,88 71.10 (4) (ha) Universal changing station credit under s. 71.07 (8m).
AB709,4 9Section 4. 71.21 (4) (a) of the statutes is amended to read:
AB709,4,1310 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1171.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
12(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and passed through to
13partners shall be added to the partnership's income.
AB709,5 14Section 5. 71.26 (2) (a) 4. of the statutes is amended to read:
AB709,4,2015 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
16(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
17(5rm), (6n), (8m), (9s), and (10) and not passed through by a partnership, limited
18liability company, or tax-option corporation that has added that amount to the
19partnership's, limited liability company's, or tax-option corporation's income under
20s. 71.21 (4) or 71.34 (1k) (g).
AB709,6 21Section 6 . 71.28 (8m) of the statutes is created to read:
AB709,4,2322 71.28 (8m) Universal changing station credit. (a) Definitions. In this
23subsection:
AB709,4,2524 1. “Claimant" means a person who files a claim under this subsection and meets
25either of the following conditions during the preceding taxable year:
AB709,5,1
1a. Had gross receipts that did not exceed $1,000,000.
AB709,5,22 b. Employed no more than 30 full-time employees.
AB709,5,43 2. “Full-time employee” means an individual who is employed for at least 30
4hours per week for 20 or more calendar weeks during a taxable year.
AB709,5,95 (b) Filing claims. For taxable years beginning after December 31, 2021, subject
6to the limitations provided in this subsection, a claimant may claim as a credit
7against the tax imposed under s. 71.23, up to the amount of those taxes, an amount
8equal to 50 percent of the amount the claimant paid during the taxable year to install
9a universal changing station, as defined in s. 101.129 (1) (f).
AB709,5,1110 (c) Limitations. 1. No credit may be claimed under this subsection unless the
11universal changing station meets the requirements of s. 101.129 (3).
AB709,5,1212 2. The credit claimed under this subsection may not exceed $5,125.
AB709,5,1913 3. Partnerships, limited liability companies, and tax-option corporations may
14not claim the credit under this subsection, but the eligibility for, and the amount of,
15the credit are based on the amounts paid by the entity. A partnership, limited
16liability company, or tax-option corporation shall compute the amount of credit that
17each of its partners, members, or shareholders may claim and shall provide that
18information to each of them. Partners, members, and shareholders may claim the
19credit in proportion to their ownership interests.
AB709,5,2120 (d) Administration. Sub. (4) (e) to (h), as it applies to the credit under sub. (4),
21applies to the credit under this subsection.
AB709,7 22Section 7 . 71.30 (3) (cu) of the statutes is created to read:
AB709,5,2323 71.30 (3) (cu) Universal changing stain credit under s. 71.28 (8m).
AB709,8 24Section 8. 71.34 (1k) (g) of the statutes is amended to read:
AB709,6,4
171.34 (1k) (g) An addition shall be made for credits computed by a tax-option
2corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
3(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and
4passed through to shareholders.
AB709,9 5Section 9. 71.45 (2) (a) 10. of the statutes is amended to read:
AB709,6,126 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
7computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
8(5j), (5k), (5r), (5rm), (6n), (8m), (9s), and (10) and not passed through by a
9partnership, limited liability company, or tax-option corporation that has added that
10amount to the partnership's, limited liability company's, or tax-option corporation's
11income under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under
12s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB709,10 13Section 10 . 71.47 (8m) of the statutes is created to read:
AB709,6,1514 71.47 (8m) Universal changing station credit. (a) Definitions. In this
15subsection:
AB709,6,1716 1. “Claimant" means a person who files a claim under this subsection and meets
17either of the following conditions during the preceding taxable year:
AB709,6,1818 a. Had gross receipts that did not exceed $1,000,000.
AB709,6,1919 b. Employed no more than 30 full-time employees.
AB709,6,2120 2. “Full-time employee” means an individual who is employed for at least 30
21hours per week for 20 or more calendar weeks during a taxable year.
AB709,7,222 (b) Filing claims. For taxable years beginning after December 31, 2021, subject
23to the limitations provided in this subsection, a claimant may claim as a credit
24against the tax imposed under s. 71.43, up to the amount of those taxes, an amount

1equal to 50 percent of the amount the claimant paid during the taxable year to install
2a universal changing station, as defined in s. 101.129 (1) (f).
AB709,7,43 (c) Limitations. 1. No credit may be claimed under this subsection unless the
4universal changing station meets the requirements of s. 101.129 (3).
AB709,7,55 2. The credit claimed under this subsection may not exceed $5,125.
AB709,7,126 3. Partnerships, limited liability companies, and tax-option corporations may
7not claim the credit under this subsection, but the eligibility for, and the amount of,
8the credit are based on the amounts paid by the entity. A partnership, limited
9liability company, or tax-option corporation shall compute the amount of credit that
10each of its partners, members, or shareholders may claim and shall provide that
11information to each of them. Partners, members, and shareholders may claim the
12credit in proportion to their ownership interests.
AB709,7,1413 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
14s. 71.28 (4), applies to the credit under this subsection.
AB709,11 15Section 11 . 71.49 (1) (cu) of the statutes is created to read:
AB709,7,1616 71.49 (1) (cu) Universal changing station credit under s. 71.47 (8m).
AB709,12 17Section 12. 101.129 of the statutes is created to read:
AB709,7,18 18101.129 Universal changing stations. (1) Definitions. In this section:
AB709,7,1919 (a) “Building” means a public building that is any of the following:
AB709,7,2120 1. A place of exhibition or entertainment, including a movie theater, theater,
21concert hall, sports arena, or stadium.
AB709,7,2222 2. A shopping center, shopping mall, or store of at least 40,000 square feet.
AB709,7,2323 3. A place of public display or collection, including a museum, library, or gallery.
AB709,7,2424 4. A place of recreation, including a building at a park, zoo, or amusement park.
AB709,8,2
15. A place of education, including an elementary, secondary, undergraduate, or
2postgraduate private or public school.
AB709,8,33 6. A social service center, including a senior center or homeless shelter.
AB709,8,44 7. A state or local government building, including a building at a rest area.
AB709,8,65 8. A station used for public transportation, including an airport terminal,
6depot, or bus station.
AB709,8,87 9. A professional office of a health care provider, hospital, or rehabilitation
8center.
AB709,8,109 (b) “Existing high capacity building” means a high capacity building that is not
10a new high capacity building.
AB709,8,1211 (c) “High capacity building” means a building that has the capacity to serve
12more than 3,000 persons per day.
AB709,8,1413 (d) “New high capacity building” means a high capacity building on which
14construction begins on or after July 1, 2023.
AB709,8,1715 (e) “Project” means a project that alters, renovates, or makes an addition to a
16building, has an estimated cost of $15,000 or more, and does not involve solely a
17parking garage.
AB709,8,2118 (f) “Universal changing station” means a powered and height adjustable adult
19changing table that is either floor mounted or wall mounted with a safety rail and
20that can be used by an individual with a disability of either sex and the individual's
21care provider for personal hygiene purposes.
AB709,9,2 22(2) Building requirements. (a) High capacity buildings. A new high capacity
23building shall include at least one single-occupant restroom with a universal
24changing station. An existing high capacity building shall include at least one
25single-occupant restroom with a universal changing station if, on or after July 1,

12023, the owner of the building applies for a building permit for a project for the
2building.
AB709,9,53 (b) Other buildings. A building that is not a high capacity building shall include
4at least one single-occupant restroom with a universal changing station if one of the
5following occurs:
AB709,9,86 1. Before July 1, 2023, the building has at least one single-occupant restroom
7and, on or after July 1, 2023, the owner of the building applies for a building permit
8for a project for the building.
AB709,9,119 2. Before July 1, 2023, the building does not have at least one single-occupant
10restroom and, on or after July 1, 2023, at least one single-occupant restroom is added
11to the building.
AB709,9,17 12(3) Universal changing station requirements. (a) A universal changing
13station required under sub. (2) shall measure at least 8 feet by 10 feet, with adequate
14space for a wheelchair and care provider to maneuver; be equipped with a powered,
15height adjustable adult changing table, a waste receptacle, a toilet, a lavatory, a soap
16dispenser, and a paper towel dispenser; and comply with accessibility standards
17under the federal Americans with Disabilities Act.
AB709,9,1918 (b) The powered, height adjustable adult changing table required under par.
19(a) shall satisfy all of the following:
AB709,9,2020 1. Be able to lower to a height of 8 inches and raise to height of 34 inches.
AB709,9,2121 2. Be at least 31 inches wide by 72 inches in length.
AB709,9,2222 3. Support at least 350 pounds.
AB709,9,2523 (c) The entrance to a single-occupant restroom in which a universal changing
24station is installed under sub. (2) shall have accessible signage indicating the
25location of the universal changing station. If the building in which the universal

1changing station is installed has a central directory, the owner shall ensure that the
2central directory indicates the location of the universal changing station.
AB709,10,33 (End)
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