Illinois Bathroom Law: Rules, Penalties, and Tax Credits

Illinois bathroom law, set out in the Equitable Restrooms Act (410 ILCS 35), requires every single-occupancy restroom in a place of public accommodation or public building to be labeled as all-gender, with no gender-specific signage. The Act took effect January 1, 2020, was expanded in 2023 to cover voluntary all-gender multi-stall restrooms, and carries no fine schedule of its own — noncompliance is handled through health inspections and discrimination complaints filed with the Illinois Department of Human Rights.

What Counts as a Single-Occupancy Restroom

Section 25 defines a single-occupancy restroom as a fully enclosed room with a user-controlled lock, a sink, a toilet, and no more than one urinal. Every restroom fitting that description in a public accommodation or public building must be identified as all-gender and designated for use by one person at a time, or for family or assisted use.1Illinois General Assembly. Illinois Code 410 ILCS 35/25 – All-Gender Single-Occupancy Restrooms

Two points trip businesses up. The rule applies to existing buildings, not just new construction. A restaurant that has had gendered single-stall restrooms for years still has to relabel them. And the signage rule runs in one direction: the sign must identify the space as a restroom but must not indicate a gender. A “Restroom” sign with the standard accessibility symbol works; “Men’s” or “Women’s” does not.1Illinois General Assembly. Illinois Code 410 ILCS 35/25 – All-Gender Single-Occupancy Restrooms

Federal ADA standards also apply to any permanent restroom sign, layered on top of the state requirement. If you’re changing signage anyway, verify tactile character height, braille placement, and interior fixtures like grab bars and turning space at the same time. Updating a sign while leaving an ADA gap in the room simply invites a different complaint.2U.S. Access Board. Chapter 7 – Signs3U.S. Access Board. Chapter 6 – Toilet Rooms

Do Multi-Stall Restrooms Have to Change?

No. A 2023 amendment (P.A. 103-518, effective August 11, 2023) added Section 30, which allows any facility to convert a multi-stall restroom to all-gender use but does not require it.4Illinois General Assembly. Illinois Code 410 ILCS 35/30 – All-Gender Multiple-Occupancy Restrooms Keeping multi-stall restrooms gender-separated is fine. No business can be penalized for that choice.

If you do convert — or if you build a new all-gender multi-stall restroom during construction or alterations exceeding 50% of the facility — Section 30 sets design requirements:

  • No urinals inside the restroom.
  • Floor-to-ceiling stall dividers with a sturdy user-controlled lock and a privacy strip or cover that prevents anyone from seeing through the gap between the divider and the door.
  • Prominent exterior signage that does not indicate a gender and identifies the components inside.
  • Compliance with the ADA and the Illinois Accessibility Code (71 Ill. Adm. Code 400).

These are real construction costs, which is part of why the legislature made conversion voluntary.4Illinois General Assembly. Illinois Code 410 ILCS 35/30 – All-Gender Multiple-Occupancy Restrooms

Baby and Adult Changing Stations

The Equitable Restrooms Act covers changing facilities as well. Section 18 requires baby changing facilities in all public restrooms within public buildings, which includes places of public accommodation, state buildings open to the public, and retail stores or restaurants serving an average of 50 or more customers per day. The stations must be physically safe, sanitary, and usable. Any public restroom that has one must post signage at or near the entrance showing its location.5Illinois General Assembly. Illinois Code 410 ILCS 35 – Equitable Restrooms Act

Section 16 addresses adult changing stations in state-owned buildings. Owners and operators must post conspicuous signage at each restroom entrance showing the location of any adult changing station, and must list the location in the building’s central directory if one exists. This provision took effect January 1, 2025.5Illinois General Assembly. Illinois Code 410 ILCS 35 – Equitable Restrooms Act

Note one enforcement quirk: the baby changing station requirement under Section 18 cannot be enforced through a private lawsuit. Compliance is checked through health inspections.

Penalties for Noncompliance

The Equitable Restrooms Act contains no fine-per-violation schedule and no escalating penalty tiers. This is the most misunderstood part of the law. Consequences exist, but they flow through other channels.

During routine inspections of a public accommodation or public building, a health officer or health inspector may check whether single-occupancy restrooms comply with Section 25. For multi-occupancy restrooms under Section 30, health officers, health inspectors, or building inspectors may inspect for compliance if required to do so.5Illinois General Assembly. Illinois Code 410 ILCS 35 – Equitable Restrooms Act The Act uses “may” in both places, so inspectors have discretion rather than a mandate. There is no dedicated inspection program; restroom labeling comes up incidentally when an inspector is already on-site for something else.

The bigger exposure is a discrimination complaint. The Illinois Human Rights Act prohibits discrimination based on gender identity in places of public accommodation, and the Equitable Restrooms Act uses that statute’s definition.1Illinois General Assembly. Illinois Code 410 ILCS 35/25 – All-Gender Single-Occupancy Restrooms Someone denied access to a restroom, or confronted with gender-specific signage on a single-stall restroom, can file a public accommodation discrimination charge with the Illinois Department of Human Rights (IDHR).

If the IDHR substantiates a charge and the Illinois Human Rights Commission finds a violation, the Commission can order corrective action, civil penalties, and actual damages to the complainant. A complainant can also take the matter to court, which adds litigation costs and potential damages that far exceed the price of a new sign. Even a publicly filed charge that produces no penalty creates a record.

For multi-stall restrooms, the legal exposure is narrower. Because conversion is voluntary, a business cannot be penalized for not converting. Risk arises only if a facility voluntarily converts, or builds a new all-gender multi-stall restroom, and fails to meet the Section 30 design requirements.

How a Complaint Is Filed

The process begins with a completed Public Accommodations Complainant Information Sheet submitted to the IDHR by email, mail, fax, or in person. If the allegations fall under the Illinois Human Rights Act, a formal charge is drafted for the complainant’s signature. The charge must be filed within two years of the alleged discrimination.6Illinois Department of Human Rights. Public Accommodations After filing, the IDHR investigates. Violations may be adjudicated by the Illinois Human Rights Commission or by the courts.7Illinois Department of Human Rights. Protections for Transgender, Nonbinary, and Gender Nonconforming Persons – Non-Regulatory Guidance

Tax Help for Retrofits

Businesses that need to make physical changes — for ADA compliance, all-gender signage, or both — can offset some costs through two federal tax provisions.

Disabled Access Credit (IRC Section 44)

Small businesses can claim a credit equal to 50% of eligible accessibility expenditures that exceed $250 but do not exceed $10,250 in a given year. The maximum credit is $5,000. To qualify, a business must have had gross receipts of $1,000,000 or less in the prior tax year, or employed no more than 30 full-time workers. The credit covers barrier removal in existing facilities, not new construction.8Office of the Law Revision Counsel. 26 U.S. Code 44 – Expenditures to Provide Access to Disabled Individuals

Barrier Removal Deduction (IRC Section 190)

Any business, regardless of size, can deduct up to $15,000 per year in expenses for removing architectural and transportation barriers that restrict access for people with disabilities or the elderly. This one is not limited to small businesses, which makes it useful for larger facilities.9Office of the Law Revision Counsel. 26 U.S. Code 190 – Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly

Both provisions can be used in the same year, but not on the same dollar of spending. For a small business with a $12,000 restroom retrofit, one workable approach is applying the Section 44 credit to the first $10,250 of eligible costs and deducting the remainder under Section 190.

For most existing Illinois businesses, the practical step is short: relabel single-stall restrooms now, confirm any changing station signage is posted, and treat multi-stall conversion as an option to consider during a major renovation rather than a requirement to plan around.