Authorizes a tax credit for seventy percent of qualified diaper changing station restroom expenses for eligible taxpayers.

New York A09216 amends the tax law to authorize a tax credit for seventy percent of qualified diaper changing station restroom expenses paid or incurred by eligible taxpayers. Eligible taxpayers include small businesses with gross receipts not exceeding five million dollars or employing less than one hundred full-time equivalent employees. The credit applies to expenses related to diaper changing stations, diaper dispensers, and restroom installations or renovations. The credit can be carried over to the next five taxable years if it exceeds the taxpayer's tax for the current year.

Authorizes a tax credit for seventy percent of qualified diaper changing station restroom expenses for eligible taxpayers.

New York A09216 amends the tax law to authorize a tax credit for seventy percent of qualified diaper changing station restroom expenses paid or incurred by eligible taxpayers. Eligible taxpayers include small businesses with gross receipts not exceeding five million dollars or employing less than one hundred full-time equivalent employees. The credit applies to expenses related to diaper changing stations, diaper dispensers, and restroom installations or renovations. The credit can be carried over to the next five taxable years if it exceeds the taxpayer's tax for the current year.