My 3 yr old is going pee in his room?

Question

My now 3 year old has been potty trained for over a year. We recently got him trained at night and naps. We kept the baby potty seat in his room in case he needed it. And used it for about 2-3 months. Now he doesnt want to use it and is going pee on the floor. He also seems to think it is funny to pee anywhere now to see our reaction. He has stood in the bathroom and went pee on the carpet outside the bathroom, on the sun porch, ect. Help! We have told him potty only in toilet and its not good to pee on floor, Ive done time out and made him clean it up...so he thinks and I go after him and really clean it.

Answer 1

For him the action is a relief.  Maybe he doesn't feel enough empathy?
Ask how he'd feel if you peed on a favorite toy of his?