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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