OH SB249

Requires every public building used for assembly purposes that is constructed or undergoes major renovations (costing at least $50,000) to have at least one restroom facility with an adult changing table.

Adult changing tables must be placed in an enclosed space with room for the table, wheelchair, and caregiver, constructed from wet-area-suitable materials, and marked with signage indicating availability.

Authorizes building departments or industrial compliance superintendents to grant exemptions if installation is infeasible, conflicts with federal accessibility standards, threatens historic significance, or the building is not frequented by the public.

Establishes an income tax credit allowing taxpayers required to install an adult changing table to claim a credit equal to the cost of purchase and installation, not to exceed $250 per place of business.

Credits claimed in the order specified under Ohio tax law, with no credit exceeding the taxpayer's aggregate tax liability after allowing for other preceding credits; pass-through entities may allocate credits to equity owners.