AB402,,5858(d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection. AB402,,59592. If the allowable amount of the claim under par. (b) exceeds the tax otherwise due under this chapter or no tax is due under this chapter, the amount of the claim not used to offset the tax due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (de). AB402,1260Section 12. 71.49 (1) (f) of the statutes is amended to read: AB402,,616171.49 (1) (f) The total of farmland preservation credit under subch. IX, jobs credit under s. 71.47 (3q), enterprise zone jobs credit under s. 71.47 (3w), business development credit under s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1., universal changing station credit under s. 71.47 (8m), and estimated tax payments under s. 71.48. AB402,1362Section 13. 101.129 of the statutes is created to read: AB402,,6363101.129 Universal changing stations. (1) Definitions. In this section: AB402,,6464(a) “Building” means a public building that is any of the following: AB402,,65651. A place of exhibition or entertainment, including a movie theater, theater, concert hall, sports arena, or stadium. AB402,,66662. A shopping center, shopping mall, or store of at least 40,000 square feet. AB402,,67673. A place of public display or collection, including a museum, library, or gallery. AB402,,68684. A place of recreation, including a building at a park, zoo, or amusement park. AB402,,69695. A place of education, including an elementary, secondary, undergraduate, or postgraduate private or public school. AB402,,70706. A social service center, including a senior center or homeless shelter. AB402,,71717. A state or local government building, including a building at a rest area. AB402,,72728. A station used for public transportation, including an airport terminal, depot, or bus station. AB402,,73739. A professional office of a health care provider, hospital, or rehabilitation center. AB402,,7474(b) “Existing high-capacity building” means a high-capacity building that is not a new high-capacity building. AB402,,7575(c) “High-capacity building” means a building that has the capacity to serve more than 3,000 persons per day. AB402,,7676(d) “New high-capacity building” means a high-capacity building on which construction begins on or after July 1, 2024. AB402,,7777(e) “Project” means a project that alters, renovates, or makes an addition to a building, has an estimated cost of $15,000 or more, and does not involve solely a parking garage. AB402,,7878(f) “Universal changing station” means a powered and height-adjustable adult changing table that is either floor mounted or wall mounted with a safety rail and that can be used by an individual with a disability of either sex and the individual’s care provider for personal hygiene. AB402,,7979(2) Building requirements. (a) High-capacity buildings. A new high-capacity building shall include at least one single-occupant restroom with a universal changing station. An existing high-capacity building shall include at least one single-occupant restroom with a universal changing station if, on or after July 1, 2024, the owner of the building applies for a building permit for a project for the building. AB402,,8080(b) Other buildings. A building that is not a high-capacity building shall include at least one single-occupant restroom with a universal changing station if one of the following occurs: AB402,,81811. Before July 1, 2024, the building has at least one single-occupant restroom and, on or after July 1, 2024, the owner of the building applies for a building permit for a project for the building. AB402,,82822. Before July 1, 2024, the building does not have at least one single-occupant restroom and, on or after July 1, 2024, at least one single-occupant restroom is added to the building. AB402,,8383(3) Universal changing station requirements. (a) A universal changing station required under sub. (2) shall measure at least 8 feet by 10 feet, with adequate space for a wheelchair and care provider to maneuver; be equipped with a powered, height-adjustable adult changing table, a waste receptacle, a toilet, a lavatory, a soap dispenser, and a paper towel dispenser; and comply with accessibility standards under the federal Americans with Disabilities Act. AB402,,8484(b) The powered, height-adjustable adult changing table required under par. (a) shall satisfy all of the following: AB402,,85851. Be able to lower to a height of 8 inches and raise to height of 34 inches. AB402,,86862. Be at least 31 inches wide by 72 inches in length. AB402,,87873. Support at least 350 pounds. AB402,,8888(c) The entrance to a single-occupant restroom in which a universal changing station is required under sub. (2) shall have accessible signage indicating the location of the universal changing station. If a building in which a universal changing station is required under sub. (2) has a central directory, the owner shall ensure that the central directory indicates the location of the universal changing station.
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