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AB759,7,5
1(b) Filing claims. For taxable years beginning after December 31, 2019, subject
2to the limitations provided in this subsection, a claimant may claim as a credit
3against the tax imposed under s. 71.43, up to the amount of those taxes, an amount
4equal to 50 percent of the amount the claimant paid during the taxable year to install
5a universal changing station, as defined in s. 101.129 (1) (f).
AB759,7,76 (c) Limitations. 1. No credit may be claimed under this subsection unless the
7universal changing station meets the requirements of s. 101.129 (3).
AB759,7,88 2. The credit claimed under this subsection may not exceed $5,125.
AB759,7,159 3. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on the amounts paid by the entity. A partnership, limited
12liability company, or tax-option corporation shall compute the amount of credit that
13each of its partners, members, or shareholders may claim and shall provide that
14information to each of them. Partners, members, and shareholders may claim the
15credit in proportion to their ownership interests.
AB759,7,1716 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
17s. 71.28 (4), applies to the credit under this subsection.
AB759,11 18Section 11 . 71.49 (1) (cu) of the statutes is created to read:
AB759,7,1919 71.49 (1) (cu) Universal changing station credit under s. 71.47 (8m).
AB759,12 20Section 12. 101.129 of the statutes is created to read:
AB759,7,21 21101.129 Universal changing stations. (1) Definitions. In this section:
AB759,7,2222 (a) “Building” means a public building that is any of the following:
AB759,7,2423 1. A place of exhibition or entertainment, including a movie theater, theater,
24concert hall, sports arena, or stadium.
AB759,7,2525 2. A shopping center, shopping mall, or store of at least 40,000 square feet.
AB759,8,1
13. A place of public display or collection, including a museum, library, or gallery.
AB759,8,22 4. A place of recreation, including a building at a park, zoo, or amusement park.
AB759,8,43 5. A place of education, including an elementary, secondary, undergraduate, or
4postgraduate private or public school.
AB759,8,55 6. A social service center, including a senior center or homeless shelter.
AB759,8,66 7. A state or local government building, including a building at a rest area.
AB759,8,87 8. A station used for public transportation, including an airport terminal,
8depot, or bus station.
AB759,8,109 9. A professional office of a health care provider, hospital, or rehabilitation
10center.
AB759,8,1211 (b) “Existing high capacity building” means a high capacity building that is not
12a new high capacity building.
AB759,8,1413 (c) “High capacity building” means a building that has the capacity to serve
14more than 3,000 persons per day.
AB759,8,1615 (d) “New high capacity building” means a high capacity building on which
16construction begins on or after July 1, 2021.
AB759,8,1917 (e) “Project” means a project that alters, renovates, or makes an addition to a
18building, has an estimated cost of $15,000 or more, and does not involve solely a
19parking garage.
AB759,8,2320 (f) “Universal changing station” means a powered and height adjustable adult
21changing table that is either floor mounted or wall mounted with a safety rail and
22that can be used by an individual with a disability of either sex and the individual's
23care provider for personal hygiene purposes.
AB759,9,4 24(2) Building requirements. (a) High capacity buildings. A new high capacity
25building shall include at least one single-occupant restroom with a universal

1changing station. An existing high capacity building shall include at least one
2single-occupant restroom with a universal changing station if, on or after July 1,
32021, the owner of the building applies for a building permit for a project for the
4building.
AB759,9,75 (b) Other buildings. A building that is not a high capacity building shall include
6at least one single-occupant restroom with a universal changing station if one of the
7following occurs:
AB759,9,108 1. Before July 1, 2021, the building has at least one single-occupant restroom
9and, on or after July 1, 2021, the owner of the building applies for a building permit
10for a project for the building.
AB759,9,1311 2. Before July 1, 2021, the building does not have at least one single-occupant
12restroom and, on or after July 1, 2021, at least one single-occupant restroom is added
13to the building.
AB759,9,19 14(3) Universal changing station requirements. (a) A universal changing
15station required under sub. (2) shall measure at least 8 feet by 10 feet, with adequate
16space for a wheelchair and care provider to maneuver; be equipped with a powered,
17height adjustable adult changing table, a waste receptacle, a toilet, a lavatory, a soap
18dispenser, and a paper towel dispenser; and comply with accessibility standards
19under the federal Americans with Disabilities Act.
AB759,9,2120 (b) The powered, height adjustable adult changing table required under par.
21(a) shall satisfy all of the following:
AB759,9,2222 1. Be able to lower to a height of 8 inches and raise to height of 34 inches.
AB759,9,2323 2. Be at least 31 inches wide by 72 inches in length.
AB759,9,2424 3. Support at least 350 pounds.
AB759,10,5
1(c) The entrance to a single-occupant restroom in which a universal changing
2station is installed under sub. (2) shall have accessible signage indicating the
3location of the universal changing station. If the building in which the universal
4changing station is installed has a central directory, the owner shall ensure that the
5central directory indicates the location of the universal changing station.
AB759,10,66 (End)
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