HR 7576
AI Workforce Training Act
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Bill overview
This bill, the AI Workforce Training Act, creates a tax credit for businesses to help cover the costs of training their employees in artificial intelligence. Specifically, it allows businesses to deduct up to 30% of qualified AI training expenses, with a maximum credit of $2,500 per employee. The credit applies to expenses like enrollment in training programs, employee wages during training, and in-house training development, and it’s designed to encourage workforce development in the field of AI. It also includes provisions for a public outreach campaign and regular reports to Congress on the campaign's effectiveness.
Key provisions
- Establishes a 30% tax credit for qualified artificial intelligence training expenses.
- Limits the credit to $2,500 per employee.
- Covers expenses such as training program enrollment, employee wages during training, and in-house training development.
- Inflation adjustment to the credit limit starting in 2026.
- Prohibits double benefits – no other credit is allowed for the same expenses to the extent of the AI training credit.
- Reduces the basis of property related to the training expenses by the amount of the credit.
- Requires the Treasury Secretary to issue regulations to prevent abuse of the credit.
- Mandates a public outreach campaign to promote the credit's availability.
Who is affected
- Businesses
- Employees
- Artificial Intelligence Training Providers
- Small Businesses
- Workforce Development Boards
Notable changes
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Primary sponsor
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119th CONGRESS — 2d Session
H. R. 7576
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to establish a credit for workforce artificial intelligence training, and for other purposes.
This Act may be cited as the AI Workforce Training Act
.
In the case of any taxable year beginning after 2026, the dollar amount specified in paragraph (1) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting calendar year 2025
for calendar year 2016
in subparagraph (A)(ii) thereof.
any expenses required for the enrollment or attendance of any employee of such taxpayer at an accredited artificial intelligence training program, including workshops, certificate programs, and courses on prompt engineering, data literacy, machine learning fundamentals, or artificial intelligence ethics,
the wages of any such employee while such employee attends a program, workshop, or course described in paragraph (1), and
any expenses related to developing or providing in-house artificial intelligence training for any such employee.
no other credit or deduction shall be allowed for, or by reason of, any such expense to the extent of the amount of such credit, and
the basis of any property shall be reduced by the amount of such credit to the extent that such expenses were taken into account in determining such basis.
The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:
Section 38(b) of such Code is amended by striking plus
at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus
, and by adding at the end the following new paragraph:
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Secretaries) shall jointly develop and carry out a public outreach campaign to promote the availability of the workforce artificial intelligence training credit under section 45BB of the Internal Revenue Code of 1986, as added by section 2. Such campaign shall include the publication of information on such credit, informational webinars for businesses, and distribution of multilingual informational materials through small business development centers, trade associations, and workforce boards.