This bill amends the Internal Revenue Code of 1986 to create a new tax credit, known as the Diaper Changing Station Restroom Credit , for eligible small businesses. This credit is designed to incentivize businesses to install diaper changing stations and dispensers in their public restrooms. Businesses can claim 70 percent of their qualified expenses, with a maximum credit of $10,000 per business location over a three-year period. An eligible small business is defined as one with gross receipts not exceeding $5,000,000 or employing fewer than 100 full-time equivalent employees. Qualified expenses include the cost of diaper changing stations (accessible free of charge), diaper dispensers, and the installation or renovation of restrooms to meet the family bathroom requirement. This requirement mandates that both men and women have access to at least one public restroom equipped with a free diaper changing station and a diaper dispenser. The credit applies to taxable years beginning after December 31, 2025, and prevents taxpayers from claiming a double benefit for these expenses.