If a business owner happens to own the building s/he’s in, then he or she may be faced with the choice to convert space that could be used for revenue (shelf space, for example) into a capital investment that can’t be depreciated (real estate) and the maintenance of which is nothing but added expense. Not to mention extra insurance and other headaches.
If the biz owner rents, then - assuming the business is successful, or even just has inventory turns or even just foot traffic - s/he’s faced with an almost certain hike in the monthly lease. If the building owner invests in new bathrooms for a successful retailer, the owner rightfully sees it as a bargaining chip wrt a new lease. If you’re successful enough to need a new unisex bathroom, you’re going to pay more for your space in rent.
Just pointing out that Democrats can be a pain in the revenue ass even if they’re not in power, and can up tax rates as well - and all of the above is why the US economy under Trump (who gets it) has taken off like a Chinese firecracker despite all the dysfunction in the press and in DC.