LRB-5164/1
EKL&ZDW:cjs
2021 - 2022 LEGISLATURE
2021 Senate BILL 676
November 2, 2021 - Introduced by Senators Agard, Smith, Carpenter, Johnson,
Larson, Pfaff, Roys, L. Taylor and Wirch, cosponsored by Representatives
Vining, Anderson, Brostoff, Andraca, Bowen, Cabral-Guevara, Cabrera,
Conley, Drake, Emerson, Goyke, Hebl, Hesselbein, Hong, Milroy, Moore
Omokunde
, L. Myers, Neubauer, Ohnstad, Ortiz-Velez, Subeck, Pope,
Shankland, Shelton, Sinicki, Spreitzer and Stubbs. Referred to Committee
on Government Operations, Legal Review and Consumer Protection.
SB676,1,5 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: