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Impact fees are one-time charges that cities, counties, and other local entities collect from homebuilders to help pay for roads, water systems, and other infrastructure needed to serve new development. This bill would require local governments and private entities to calculate impact fees for new single-family homes based specifically on the number of plumbing fixtures — such as sinks, toilets, and showers — shown in the home's building plans, rather than using a flat rate or other calculation method, in order to determine that home's proportionate share of infrastructure costs. The bill defines "plumbing fixture" as any device connected to a water supply or drainage system, and it keeps existing rules requiring fee calculations to be based on realistic, disclosed cost estimates.