It is the same in the IRC
2018 IRC
SECTION R325
MEZZANINES
R325.1 General.
Mezzanines shall comply with Sections R325 through R325.5. Habitable attics shall comply with Section R325.6.
R325.2 Mezzanines.
The clear height above and below mezzanine floor construction shall be not less than 7 feet (2134 mm).
R325.3 Area limitation.
The aggregate area of a mezzanine or mezzanines shall be not greater than one-third of the floor area of the room or space in which they are located. The enclosed portion of a room shall not be included in a determination of the floor area of the room in which the mezzanine is located.
Exception: The aggregate area of a mezzanine located within a dwelling unit equipped with a fire sprinkler system in accordance with Section P2904 shall not be greater than one-half of the floor area of the room, provided that the mezzanine meets all of the following requirements:
1. Except for enclosed closets and bathrooms, the mezzanine is open to the room in which such mezzanine is located.
2. The opening to the room is unobstructed except for walls not more than 42 inches (1067 mm) in height, columns and posts.
3. The exceptions to Section R325.5 are not applied.
R325.4 Means of egress.
The means of egress for mezzanines shall comply with the applicable provisions of Section R311.
R325.5 Openness.
Mezzanines shall be open and unobstructed to the room in which they are located except for walls not more than 36 inches (914 mm) in height, columns and posts.
Exceptions:
1. Mezzanines or portions thereof are not required to be open to the room in which they are located, provided that the aggregate floor area of the enclosed space is not greater than 10 percent of the mezzanine area.
2. In buildings that are not more than two stories above grade plane and equipped throughout with an automatic sprinkler system in accordance with Section R313, a mezzanine shall not be required to be open to the room in which the mezzanine is located.