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AB759,3,52 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), (3p), (3q), (3r),

1(3rm), (3rn), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r),
2(5rm), (6n), (8m), (8r), and (10) and not passed through by a partnership, limited
3liability company, or tax-option corporation that has added that amount to the
4partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
571.34 (1k) (g).
AB759,2 6Section 2 . 71.07 (8m) of the statutes is created to read:
AB759,3,87 71.07 (8m) Universal changing station credit. (a) Definitions. In this
8subsection:
AB759,3,129 1. “Claimant" means a sole proprietor, a partner of a partnership, a member
10of a limited liability company, or a shareholder of a tax-option corporation who files
11a claim under this subsection and meets either of the following conditions during the
12preceding taxable year:
AB759,3,1313 a. Had gross receipts that did not exceed $1,000,000.
AB759,3,1414 b. Employed no more than 30 full-time employees.
AB759,3,1615 2. “Full-time employee” means an individual who is employed for at least 30
16hours per week for 20 or more calendar weeks during a taxable year.
AB759,3,2117 (b) Filing claims. For taxable years beginning after December 31, 2019, subject
18to the limitations provided in this subsection, a claimant may claim as a credit
19against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
20equal to 50 percent of the amount the claimant paid during the taxable year to install
21a universal changing station, as defined in s. 101.129 (1) (f).
AB759,3,2322 (c) Limitations. 1. No credit may be claimed under this subsection unless the
23universal changing station meets the requirements of s. 101.129 (3).
AB759,3,2424 2. The credit claimed under this subsection may not exceed $5,125.
AB759,4,7
13. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on the amounts paid by the entity. A partnership, limited
4liability company, or tax-option corporation shall compute the amount of credit that
5each of its partners, members, or shareholders may claim and shall provide that
6information to each of them. Partners, members, and shareholders may claim the
7credit in proportion to their ownership interests.
AB759,4,98 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
9s. 71.28 (4), applies to the credit under this subsection.
AB759,3 10Section 3 . 71.10 (4) (ha) of the statutes is created to read:
AB759,4,1111 71.10 (4) (ha) Universal changing station credit under s. 71.07 (8m).
AB759,4 12Section 4 . 71.21 (4) (a) of the statutes is amended to read:
AB759,4,1613 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1471.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
15(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (8r),
16and (10) and passed through to partners shall be added to the partnership's income.
AB759,5 17Section 5 . 71.26 (2) (a) 4. of the statutes is amended to read:
AB759,4,2318 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
19(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (3y), (5e),
20(5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (8r), (9s), and (10) and not passed
21through by a partnership, limited liability company, or tax-option corporation that
22has added that amount to the partnership's, limited liability company's, or
23tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB759,6 24Section 6 . 71.28 (8m) of the statutes is created to read:
AB759,5,2
171.28 (8m) Universal changing station credit. (a) Definitions. In this
2subsection:
AB759,5,43 1. “Claimant" means a person who files a claim under this subsection and meets
4either of the following conditions during the preceding taxable year:
AB759,5,55 a. Had gross receipts that did not exceed $1,000,000.
AB759,5,66 b. Employed no more than 30 full-time employees.
AB759,5,87 2. “Full-time employee” means an individual who is employed for at least 30
8hours per week for 20 or more calendar weeks during a taxable year.
AB759,5,139 (b) Filing claims. For taxable years beginning after December 31, 2019, subject
10to the limitations provided in this subsection, a claimant may claim as a credit
11against the tax imposed under s. 71.23, up to the amount of those taxes, an amount
12equal to 50 percent of the amount the claimant paid during the taxable year to install
13a universal changing station, as defined in s. 101.129 (1) (f).
AB759,5,1514 (c) Limitations. 1. No credit may be claimed under this subsection unless the
15universal changing station meets the requirements of s. 101.129 (3).
AB759,5,1616 2. The credit claimed under this subsection may not exceed $5,125.
AB759,5,2317 3. Partnerships, limited liability companies, and tax-option corporations may
18not claim the credit under this subsection, but the eligibility for, and the amount of,
19the credit are based on the amounts paid by the entity. A partnership, limited
20liability company, or tax-option corporation shall compute the amount of credit that
21each of its partners, members, or shareholders may claim and shall provide that
22information to each of them. Partners, members, and shareholders may claim the
23credit in proportion to their ownership interests.
AB759,5,2524 (d) Administration. Sub. (4) (e) to (h), as it applies to the credit under sub. (4),
25applies to the credit under this subsection.
AB759,7
1Section 7. 71.30 (3) (cu) of the statutes is created to read:
AB759,6,22 71.30 (3) (cu) Universal changing stain credit under s. 71.28 (8m).
AB759,8 3Section 8 . 71.34 (1k) (g) of the statutes is amended to read:
AB759,6,74 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
5corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
6(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
7(5rm), (6n), (8m), (8r), and (10) and passed through to shareholders.
AB759,9 8Section 9 . 71.45 (2) (a) 10. of the statutes is amended to read:
AB759,6,159 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
10computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
11(3w), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (8r), (9s), and (10)
12and not passed through by a partnership, limited liability company, or tax-option
13corporation that has added that amount to the partnership's, limited liability
14company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
15the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB759,10 16Section 10 . 71.47 (8m) of the statutes is created to read:
AB759,6,1817 71.47 (8m) Universal changing station credit. (a) Definitions. In this
18subsection:
AB759,6,2019 1. “Claimant" means a person who files a claim under this subsection and meets
20either of the following conditions during the preceding taxable year:
AB759,6,2121 a. Had gross receipts that did not exceed $1,000,000.
AB759,6,2222 b. Employed no more than 30 full-time employees.
AB759,6,2423 2. “Full-time employee” means an individual who is employed for at least 30
24hours per week for 20 or more calendar weeks during a taxable year.
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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