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H.R. 7576: AI Workforce Training Act

This bill, known as the AI Workforce Training Act, aims to encourage businesses to invest in artificial intelligence (AI) training for their employees by offering a tax credit for these expenses. Here is a breakdown of what the bill proposes:

Establishment of a Tax Credit

The bill introduces a new section in the Internal Revenue Code that allows companies to claim a tax credit for qualified expenses related to AI training. This credit is set at:

  • 30% of the qualified AI training expenses incurred by the taxpayer in a taxable year.

This is intended to help companies enhance their workforce’s skills in AI technologies.

Dollar Limitation

The tax credit has certain limits:

  • The credit for any taxpayer cannot exceed $2,500 per employee for each employee who undergoes qualified AI training in a taxable year.
  • This limit may be adjusted for inflation for taxable years starting after 2026.

Qualified Training Expenses

The bill outlines what constitutes "qualified artificial intelligence training expenses," which may include:

  • Expenses for enrollment in accredited AI training programs, such as workshops, certificate courses, and classes on topics like:
    • Prompt engineering
    • Data literacy
    • Machine learning fundamentals
    • AI ethics
  • Wages for employees while they are attending the training programs.
  • Expenses related to developing or providing in-house AI training.

Denial of Double Benefits

  • If a company claims the AI training credit, they cannot also claim another credit or deduction for the same expenses.
  • The basis of property related to these expenses will be reduced by the amount of tax credit claimed.

Regulations

The Secretary of the Treasury is tasked with creating regulations to implement the provisions of this bill effectively. This includes ensuring the credit is not abused and that its purpose is fulfilled.

Public Outreach Campaign

The bill mandates the development of a public outreach campaign to inform businesses about the AI training credit. This will involve:

  • Joint efforts by the Secretaries of the Treasury, Labor, and Commerce to promote the credit.
  • Creation of informational materials, webinars, and distribution of resources through various business support organizations.

Reporting Requirements

Following the campaign, the Secretaries must report to Congress on its outcomes. The first report should be submitted within 360 days after the bill's enactment and then annually thereafter.

Effective Date

The provisions of this bill are set to take effect for taxable years beginning after December 31, 2025.

Relevant Companies

  • None found

This is an AI-generated summary of the bill text. There may be mistakes.

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Sponsors

2 bill sponsors

Actions

2 actions

Date Action
Feb. 13, 2026 Introduced in House
Feb. 13, 2026 Referred to the House Committee on Ways and Means.

Corporate Lobbying

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