H.R. 5440 explained · 119th Congress · Pending in Congress
To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.
Cosponsors: 12 (10 D, 2 R) · per Congress.gov, 2026-10-10
Introduced: 2025-09-17
Latest action (2025-09-17): Referred to the House Committee on Ways and Means.
What H.R. 5440 does, in plain terms
The Congressional Research Service has not published a summary of H.R. 5440 yet. Its official title: “To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.”.
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