If the project in question is multifamily residential, whether you need to provide a tub seat or not, depends on if the project is privately or publicly funded as well as what version of the ANSI code is applicable in that jurisdiction.
In Type B units, there is no requirement for a tub seat regardless of the code or the funding source.
In Type A units on privately funded projects you will not have to provide removable or permanent bathtub seats if ANSI 2009 is applicable. ANSI A117.1- 2009, Section 1003.11.2.5.1 has an exception to providing the removable tub seat. But be aware that the ANSI A117.1-2017 code removed that exception to providing a tub seat. Under ANSI 2017 a removable or permanent seat will need to be provided / offered to tenants at Type A units.
If the project is a Section 504 publicly funded, the 2010 ADA Standards or UFAS will be in effect as the technical requirements for Section 504 compliance. Neither of these codes provide exceptions to providing a seat, meaning that you will have to provide a removable or permanent seat at tubs in the 5% of accessible mobility units.