<enum>I</enum><header>Imposition of tax on artificial intelligence token usage</header> <section id="HF7AD0D7E006E4A979A1134FB2EC9C5EE"><enum>101.</enum><header>Imposition of tax on artificial intelligence token usage</header> <subsection id="HDAB68BCDDC2C4D42BD44DB097A5E0F50"><enum>(a)</enum><text display-inline="yes-display-inline">Chapter 36 of subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter:</text> <quoted-block style="OLC" id="H9A3D37BDB85D441A886A49CD2D6BC32B" display-inline="no-display-inline"> <subchapter id="H782F0795A9D74450BCDD2EC35F7D7F2A"><enum>D</enum><header>Artificial Intelligence</header> <toc container-level="subchapter-container" quoted-block="no-quoted-block" lowest-level="section" idref="H782F0795A9D74450BCDD2EC35F7D7F2A" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> <toc-entry idref="HB9226F7B791744EBBC71AD7F14DA5689" level="section">Sec. 4491. Excise tax on foundation models.</toc-entry></toc> <section id="HB9226F7B791744EBBC71AD7F14DA5689"><enum>4491.</enum><header>Excise tax on foundation models</header> <subsection id="H81F2ED225F984D53A08AB5CC13B4E8ED" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">There is hereby imposed a tax on each covered person for each taxable year equal to the applicable amount.</text></subsection> <subsection id="HD7C1954A04314708B778F02A2CF2DF43"><enum>(b)</enum><header>Definitions</header><text>For purposes of this section—</text> <paragraph id="HF3888EDF36244935BC925C6AD65DFF8D"><enum>(1)</enum><header>Applicable amount</header><text display-inline="yes-display-inline">The term <quote>applicable amount</quote> means the greater of—</text> <subparagraph id="HBA9C33AF604D437BA9E3C3E4C75B7D67"><enum>(A)</enum><text>the product of—</text> <clause id="H11875101742849E3A0B152D0C6820F44"><enum>(i)</enum><text>the fair market value of the tokens processed by the taxpayer in covered transactions during the taxable year, multiplied by</text></clause> <clause id="HE7A73ACA273941D0B9BB3EA805A290D3"><enum>(ii)</enum><text>the applicable token percentage, or</text></clause></subparagraph> <subparagraph id="HDB86AE03CF404AD8A73DB24D38423496"><enum>(B)</enum><text>the product of—</text> <clause id="H56B9EF72828141BEA22DC36346D031F5"><enum>(i)</enum><text>the sum of—</text> <subclause id="HE266428E078D4072944BFD94D9690E3E"><enum>(I)</enum><text>the value of all consideration received by the taxpayer in exchange for artificial intelligence services in covered transactions, plus</text></subclause> <subclause id="H5E0E82F716A6442693BE38C19F98C2C9"><enum>(II)</enum><text>the fair market value of all covered transactions with a related party, multiplied by</text></subclause></clause> <clause id="H919645D589C8482FBB75F64E99C63028"><enum>(ii)</enum><text>the applicable transaction percentage.</text></clause></subparagraph></paragraph> <paragraph id="H2A7C738BD78E49A9BF95C2E15124D5C7"><enum>(2)</enum><header>Covered transaction</header> <subparagraph id="H32B526BF22E34FC38BEABD38D70FE001"><enum>(A)</enum><header>In general</header><text>The term <quote>covered transaction</quote> means—</text> <clause id="HE939800A43D94385918B83D14BA95C30"><enum>(i)</enum><text>the provision of use or access to a foundation model to an unrelated party in the course of the trade or business of the taxpayer, or</text></clause> <clause id="H0152E45D633245BF838AF9A8D88D9508"><enum>(ii)</enum><text>the use of a foundation model by the taxpayer or a sale, license, or exchange of such use or access to a foundation model to a related party if such use enables or results in a reduction in the workforce of the taxpayer or of such related party.</text></clause></subparagraph> <subparagraph id="H72E3DF826B3B47378909378CE4DDFB81"><enum>(B)</enum><header>Exclusion</header><text>Such term does not include any use, sale or license of use, or access to a foundation model for the purpose of research and development by any of the following entities:</text> <clause id="HA4A251DCEFB447D98BD6AD49CEFC07B2"><enum>(i)</enum><text>A Federal, State, or local government.</text></clause> <clause id="HFA1C2BF8501344CBA63D1CCD373B17C2"><enum>(ii)</enum><text display-inline="yes-display-inline">An institution of higher education (as such term is used in section 101(a) of the Higher Education Act of 1965).</text></clause> <clause id="H3CD6D2D40F4547BCA025E8CA0A2B612E"><enum>(iii)</enum><text>A Federally Funded Research and Development Center (as defined in section 2.101 of title 48, Code of Federal Regulations or any successor regulation thereto).</text></clause> <clause id="H9F680ED2939142E4A554BDD5D33ACF2A" commented="no"> <enum>(iv)</enum> <text display-inline="yes-display-inline">An organization that is described in section 501(c)(3) and is exempt from taxation under section 501(a).</text> </clause></subparagraph></paragraph> <paragraph id="H66A3C3A1614E48828F1C4A58D50EED78"><enum>(3)</enum><header>Applicable token percentage</header><text>The term <quote>applicable token percentage</quote> means—</text> <subparagraph id="H99843868690643259929A5C4F3B8D4D2"><enum>(A)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate does not exceed 5 percent, 2 percent,</text></subparagraph> <subparagraph id="HE631BE91B3CE4861868EF158B4ED72E1"><enum>(B)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 5 percent and does not exceed 7 percent, the sum of—</text> <clause id="H6C947C9873334CBBB88683A42777005B"><enum>(i)</enum><text>2 percent, plus</text></clause> <clause id="HC7762962DC0A4286BD9D05457F7F480B"><enum>(ii)</enum><text>the percentage by which such rate exceeds 5 percent, or</text></clause></subparagraph> <subparagraph id="HF9CBE7E34856489495AB04B1D1B504C4"><enum>(C)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 7 percent, the sum of—</text> <clause id="HD37A3D66D1FE49E1A97B0506962976B9"><enum>(i)</enum><text>2 percent, plus</text></clause> <clause id="H940E96E264D745ADB5B66E695EC71B1D"><enum>(ii)</enum><text>twice the percentage by which such rate exceeds 5 percent.</text></clause></subparagraph></paragraph> <paragraph id="H3BB091D0A4934113846CEEF272346B18"><enum>(4)</enum><header>Applicable transaction percentage</header><text>The term <quote>applicable transaction percentage</quote> means—</text> <subparagraph id="H9A4B1F23AE1B4C57A079D140BD6AA2D4"><enum>(A)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate does not exceed 5 percent, 3 percent,</text></subparagraph> <subparagraph id="H459CC8801A5A46D19C8D065B6C66C7DA"><enum>(B)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 5 percent and does not exceed 7 percent, the sum of—</text> <clause id="H305203EBD36A4AFA8E50BFE4CCDE7FA4"><enum>(i)</enum><text>3 percent, plus</text></clause> <clause id="H27196A5F2DFE49A291A16D9F2AE1E35C"><enum>(ii)</enum><text>the percentage by which such rate exceeds 5 percent, or</text></clause></subparagraph> <subparagraph id="HE35C587CAACA42E8A9EC6289F13CE628" display-inline="no-display-inline"><enum>(C)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 7 percent, the sum of—</text> <clause id="H262B573D3D6F48BF9CCAFA1DCA2FFCDD"><enum>(i)</enum><text>3 percent, plus</text></clause> <clause id="H7D0A72A82320478BA226334DAA7C7483"><enum>(ii)</enum><text>twice the percentage by which such rate exceeds 5 percent.</text></clause></subparagraph></paragraph> <paragraph id="H5B1557F416764D1E85FD72AC884E377A"> <enum>(5)</enum> <header>Applicable unemployment rate</header> <text>The term <quote>applicable unemployment rate</quote> means, with respect to a covered transaction, the U-4 defined measure as published in the monthly Employment Situation release by the Bureau of Labor Statistics for the calendar year for which such measure was highest during the 3 calendar years preceding the year in which such covered transaction occurs, determined without regard to any calendar year which began before the date of the enactment of this section.</text> </paragraph> <paragraph id="H3FFA65D938DC45D19265B22857423C46" display-inline="no-display-inline"><enum>(6)</enum><header>Covered person</header><text display-inline="yes-display-inline">The term <quote>covered person</quote> means a person that—</text> <subparagraph id="HD6D10C940BBA4D719261562644EDF015"><enum>(A)</enum><text display-inline="yes-display-inline">develops a foundation model, sells access to a foundation model, or modifies an existing open-weight foundation model, and</text></subparagraph> <subparagraph id="H5FA5563F29EE42028D5E8544030C56C0"><enum>(B)</enum><text display-inline="yes-display-inline">generates revenue from a covered transaction or uses the foundation model to reduce the workforce of such person.</text></subparagraph></paragraph> <paragraph id="H7ADF620C28B14632B11B7535A6775CDF"><enum>(7)</enum><header>Foundation model</header><text>The term <quote>foundation model</quote> means an artificial intelligence model—</text> <subparagraph id="H7460C6D0CE8E4D26B0554D82867CCB83"><enum>(A)</enum><text>is trained on broad data,</text></subparagraph> <subparagraph id="H7140C6FC0A57418DACA7F3DDB38241D1"><enum>(B)</enum><text>generally uses self supervision,</text></subparagraph> <subparagraph id="HB432973BD0AF40E88C5CA91729B07496"><enum>(C)</enum><text>which is trained—</text> <clause id="H767F251D374248B4BAB680E2CF015E01"><enum>(i)</enum><text>using a quantity of computing power equal to or greater than 10<superscript>25</superscript> integer or floating-point operations, or</text></clause> <clause id="H1108FE5ABF9D4BE59DC6ECC5E18FBBE6"><enum>(ii)</enum><text display-inline="yes-display-inline">using such quantity of integer or floating-point operations as the Secretary determines necessary to achieve comparable model capability for the calendar year, and</text></clause></subparagraph> <subparagraph id="H9CB31EFA3DA341928D6EFBF82036DFA6"><enum>(D)</enum><text>is applicable across a wide range of contexts.</text></subparagraph></paragraph> <paragraph id="HE3E19307C80A46C3BC0D24C02552B468"><enum>(8)</enum><header>Open-weight foundation model</header><text display-inline="yes-display-inline">A foundation model the trained model parameters of which are made publicly available for others to download and use, allowing developers and researchers to run, fine-tune, or adapt the model.</text></paragraph> <paragraph id="HC80F195943004A4D8032CB2C71677C02"><enum>(9)</enum><header>Artificial intelligence</header><text>The term <quote>artificial intelligence</quote> has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020.</text></paragraph> <paragraph id="HC7E74A668539461E9FFF54769EBCCF52"><enum>(10)</enum><header>Token</header><text display-inline="yes-display-inline">The term <quote>token</quote> means a discrete unit of data, such as text, code, image, audio, or video data, that an artificial intelligence model processes, used for the purpose of measuring the volume of model input or output.</text></paragraph></subsection> <subsection id="H0C81944CE867414DB5233FA2506EE8C5"><enum>(c)</enum><header>Suspension of higher rates</header><text>Upon a determination by the Secretary may, in consultation with the Secretary of Labor, that an unemployment rate in excess of 5 percent occurred by reason of a war, pandemic, or any other massive economic shock unrelated to the use of artificial intelligence, the Secretary may apply paragraphs (3) and (4) of subsection (b) without regard to so much of the unemployment rate as the Secretary determines is the result of such unrelated cause.</text></subsection> <subsection id="H3F31FB38E38E4E9881D363829EE5DEC6"><enum>(d)</enum><header>Related party</header><text>For purposes of this section, a person is a related party to another person if such sons are treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414.</text></subsection> <subsection id="H9939854DC900429693401F048C92B793"><enum>(e)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall issue and annually revise such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including determining, in consultation Secretary of Commerce, the fair market value of a token for purposes of subsection (b)(1)(A)(i).</text></subsection></section></subchapter><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HCFDFD100CAAB4A0C9146475EF717633E"><enum>(b)</enum><header>Clerical amendment</header><text>The table of subchapters for chapter 36 of subtitle D of such Code is amended by inserting after the item relating to subchapter D the following new item:</text> <quoted-block style="OLC" id="HC88F57E0782C49AF900EE08B5F9CCAEF" display-inline="no-display-inline"> <toc regeneration="no-regeneration"> <toc-entry level="subchapter">Subchapter D. Artificial Intelligence</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HEF579FA1EDB647E3B4E3F86C3487DEA3"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to covered transactions (as defined in section 4491(c) of such Code, as added by this section) which occur after the date which is 1 year after the date of the enactment of this Act.</text></subsection></section>

119 HR 10044 IH: AI Tax and Work Protection Act U.S. House of Representatives 2026-08-06 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

Short title; table of contents

(a)

Short title

This Act may be cited as the

AI Tax and Work Protection Act

. (b)

Table of contents

The table of contents for this Act is as follows:

Sec. 1. Short title; table of contents.

Title I—Imposition of tax on artificial intelligence token usage

Sec. 101. Imposition of tax on artificial intelligence token usage.

Title II—Trust fund

Sec. 201. Establishment.

Sec. 202. Use of funds.

Title III—Office of Job Creation at Department of Labor

Sec. 301. Establishment.

Sec. 302. Duties.

Title IV—Jobs program

Sec. 401. Establishment of grant program.

Sec. 402. Use of funds.

Sec. 403. Report.

Sec. 404. Advisory committee.

Sec. 405. Bureau of Labor Statistics duties.

Sec. 406. Additional Workforce Innovation and Opportunity Act funding.

Sec. 407. Definitions.

<enum>I</enum><header>Imposition of tax on artificial intelligence token usage</header> <section id="HF7AD0D7E006E4A979A1134FB2EC9C5EE"><enum>101.</enum><header>Imposition of tax on artificial intelligence token usage</header> <subsection id="HDAB68BCDDC2C4D42BD44DB097A5E0F50"><enum>(a)</enum><text display-inline="yes-display-inline">Chapter 36 of subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter:</text> <quoted-block style="OLC" id="H9A3D37BDB85D441A886A49CD2D6BC32B" display-inline="no-display-inline"> <subchapter id="H782F0795A9D74450BCDD2EC35F7D7F2A"><enum>D</enum><header>Artificial Intelligence</header> <toc container-level="subchapter-container" quoted-block="no-quoted-block" lowest-level="section" idref="H782F0795A9D74450BCDD2EC35F7D7F2A" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> <toc-entry idref="HB9226F7B791744EBBC71AD7F14DA5689" level="section">Sec. 4491. Excise tax on foundation models.</toc-entry></toc> <section id="HB9226F7B791744EBBC71AD7F14DA5689"><enum>4491.</enum><header>Excise tax on foundation models</header> <subsection id="H81F2ED225F984D53A08AB5CC13B4E8ED" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">There is hereby imposed a tax on each covered person for each taxable year equal to the applicable amount.</text></subsection> <subsection id="HD7C1954A04314708B778F02A2CF2DF43"><enum>(b)</enum><header>Definitions</header><text>For purposes of this section—</text> <paragraph id="HF3888EDF36244935BC925C6AD65DFF8D"><enum>(1)</enum><header>Applicable amount</header><text display-inline="yes-display-inline">The term <quote>applicable amount</quote> means the greater of—</text> <subparagraph id="HBA9C33AF604D437BA9E3C3E4C75B7D67"><enum>(A)</enum><text>the product of—</text> <clause id="H11875101742849E3A0B152D0C6820F44"><enum>(i)</enum><text>the fair market value of the tokens processed by the taxpayer in covered transactions during the taxable year, multiplied by</text></clause> <clause id="HE7A73ACA273941D0B9BB3EA805A290D3"><enum>(ii)</enum><text>the applicable token percentage, or</text></clause></subparagraph> <subparagraph id="HDB86AE03CF404AD8A73DB24D38423496"><enum>(B)</enum><text>the product of—</text> <clause id="H56B9EF72828141BEA22DC36346D031F5"><enum>(i)</enum><text>the sum of—</text> <subclause id="HE266428E078D4072944BFD94D9690E3E"><enum>(I)</enum><text>the value of all consideration received by the taxpayer in exchange for artificial intelligence services in covered transactions, plus</text></subclause> <subclause id="H5E0E82F716A6442693BE38C19F98C2C9"><enum>(II)</enum><text>the fair market value of all covered transactions with a related party, multiplied by</text></subclause></clause> <clause id="H919645D589C8482FBB75F64E99C63028"><enum>(ii)</enum><text>the applicable transaction percentage.</text></clause></subparagraph></paragraph> <paragraph id="H2A7C738BD78E49A9BF95C2E15124D5C7"><enum>(2)</enum><header>Covered transaction</header> <subparagraph id="H32B526BF22E34FC38BEABD38D70FE001"><enum>(A)</enum><header>In general</header><text>The term <quote>covered transaction</quote> means—</text> <clause id="HE939800A43D94385918B83D14BA95C30"><enum>(i)</enum><text>the provision of use or access to a foundation model to an unrelated party in the course of the trade or business of the taxpayer, or</text></clause> <clause id="H0152E45D633245BF838AF9A8D88D9508"><enum>(ii)</enum><text>the use of a foundation model by the taxpayer or a sale, license, or exchange of such use or access to a foundation model to a related party if such use enables or results in a reduction in the workforce of the taxpayer or of such related party.</text></clause></subparagraph> <subparagraph id="H72E3DF826B3B47378909378CE4DDFB81"><enum>(B)</enum><header>Exclusion</header><text>Such term does not include any use, sale or license of use, or access to a foundation model for the purpose of research and development by any of the following entities:</text> <clause id="HA4A251DCEFB447D98BD6AD49CEFC07B2"><enum>(i)</enum><text>A Federal, State, or local government.</text></clause> <clause id="HFA1C2BF8501344CBA63D1CCD373B17C2"><enum>(ii)</enum><text display-inline="yes-display-inline">An institution of higher education (as such term is used in section 101(a) of the Higher Education Act of 1965).</text></clause> <clause id="H3CD6D2D40F4547BCA025E8CA0A2B612E"><enum>(iii)</enum><text>A Federally Funded Research and Development Center (as defined in section 2.101 of title 48, Code of Federal Regulations or any successor regulation thereto).</text></clause> <clause id="H9F680ED2939142E4A554BDD5D33ACF2A" commented="no"> <enum>(iv)</enum> <text display-inline="yes-display-inline">An organization that is described in section 501(c)(3) and is exempt from taxation under section 501(a).</text> </clause></subparagraph></paragraph> <paragraph id="H66A3C3A1614E48828F1C4A58D50EED78"><enum>(3)</enum><header>Applicable token percentage</header><text>The term <quote>applicable token percentage</quote> means—</text> <subparagraph id="H99843868690643259929A5C4F3B8D4D2"><enum>(A)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate does not exceed 5 percent, 2 percent,</text></subparagraph> <subparagraph id="HE631BE91B3CE4861868EF158B4ED72E1"><enum>(B)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 5 percent and does not exceed 7 percent, the sum of—</text> <clause id="H6C947C9873334CBBB88683A42777005B"><enum>(i)</enum><text>2 percent, plus</text></clause> <clause id="HC7762962DC0A4286BD9D05457F7F480B"><enum>(ii)</enum><text>the percentage by which such rate exceeds 5 percent, or</text></clause></subparagraph> <subparagraph id="HF9CBE7E34856489495AB04B1D1B504C4"><enum>(C)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 7 percent, the sum of—</text> <clause id="HD37A3D66D1FE49E1A97B0506962976B9"><enum>(i)</enum><text>2 percent, plus</text></clause> <clause id="H940E96E264D745ADB5B66E695EC71B1D"><enum>(ii)</enum><text>twice the percentage by which such rate exceeds 5 percent.</text></clause></subparagraph></paragraph> <paragraph id="H3BB091D0A4934113846CEEF272346B18"><enum>(4)</enum><header>Applicable transaction percentage</header><text>The term <quote>applicable transaction percentage</quote> means—</text> <subparagraph id="H9A4B1F23AE1B4C57A079D140BD6AA2D4"><enum>(A)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate does not exceed 5 percent, 3 percent,</text></subparagraph> <subparagraph id="H459CC8801A5A46D19C8D065B6C66C7DA"><enum>(B)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 5 percent and does not exceed 7 percent, the sum of—</text> <clause id="H305203EBD36A4AFA8E50BFE4CCDE7FA4"><enum>(i)</enum><text>3 percent, plus</text></clause> <clause id="H27196A5F2DFE49A291A16D9F2AE1E35C"><enum>(ii)</enum><text>the percentage by which such rate exceeds 5 percent, or</text></clause></subparagraph> <subparagraph id="HE35C587CAACA42E8A9EC6289F13CE628" display-inline="no-display-inline"><enum>(C)</enum><text>in the case of a taxable year with respect to which the applicable unemployment rate exceeds 7 percent, the sum of—</text> <clause id="H262B573D3D6F48BF9CCAFA1DCA2FFCDD"><enum>(i)</enum><text>3 percent, plus</text></clause> <clause id="H7D0A72A82320478BA226334DAA7C7483"><enum>(ii)</enum><text>twice the percentage by which such rate exceeds 5 percent.</text></clause></subparagraph></paragraph> <paragraph id="H5B1557F416764D1E85FD72AC884E377A"> <enum>(5)</enum> <header>Applicable unemployment rate</header> <text>The term <quote>applicable unemployment rate</quote> means, with respect to a covered transaction, the U-4 defined measure as published in the monthly Employment Situation release by the Bureau of Labor Statistics for the calendar year for which such measure was highest during the 3 calendar years preceding the year in which such covered transaction occurs, determined without regard to any calendar year which began before the date of the enactment of this section.</text> </paragraph> <paragraph id="H3FFA65D938DC45D19265B22857423C46" display-inline="no-display-inline"><enum>(6)</enum><header>Covered person</header><text display-inline="yes-display-inline">The term <quote>covered person</quote> means a person that—</text> <subparagraph id="HD6D10C940BBA4D719261562644EDF015"><enum>(A)</enum><text display-inline="yes-display-inline">develops a foundation model, sells access to a foundation model, or modifies an existing open-weight foundation model, and</text></subparagraph> <subparagraph id="H5FA5563F29EE42028D5E8544030C56C0"><enum>(B)</enum><text display-inline="yes-display-inline">generates revenue from a covered transaction or uses the foundation model to reduce the workforce of such person.</text></subparagraph></paragraph> <paragraph id="H7ADF620C28B14632B11B7535A6775CDF"><enum>(7)</enum><header>Foundation model</header><text>The term <quote>foundation model</quote> means an artificial intelligence model—</text> <subparagraph id="H7460C6D0CE8E4D26B0554D82867CCB83"><enum>(A)</enum><text>is trained on broad data,</text></subparagraph> <subparagraph id="H7140C6FC0A57418DACA7F3DDB38241D1"><enum>(B)</enum><text>generally uses self supervision,</text></subparagraph> <subparagraph id="HB432973BD0AF40E88C5CA91729B07496"><enum>(C)</enum><text>which is trained—</text> <clause id="H767F251D374248B4BAB680E2CF015E01"><enum>(i)</enum><text>using a quantity of computing power equal to or greater than 10<superscript>25</superscript> integer or floating-point operations, or</text></clause> <clause id="H1108FE5ABF9D4BE59DC6ECC5E18FBBE6"><enum>(ii)</enum><text display-inline="yes-display-inline">using such quantity of integer or floating-point operations as the Secretary determines necessary to achieve comparable model capability for the calendar year, and</text></clause></subparagraph> <subparagraph id="H9CB31EFA3DA341928D6EFBF82036DFA6"><enum>(D)</enum><text>is applicable across a wide range of contexts.</text></subparagraph></paragraph> <paragraph id="HE3E19307C80A46C3BC0D24C02552B468"><enum>(8)</enum><header>Open-weight foundation model</header><text display-inline="yes-display-inline">A foundation model the trained model parameters of which are made publicly available for others to download and use, allowing developers and researchers to run, fine-tune, or adapt the model.</text></paragraph> <paragraph id="HC80F195943004A4D8032CB2C71677C02"><enum>(9)</enum><header>Artificial intelligence</header><text>The term <quote>artificial intelligence</quote> has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020.</text></paragraph> <paragraph id="HC7E74A668539461E9FFF54769EBCCF52"><enum>(10)</enum><header>Token</header><text display-inline="yes-display-inline">The term <quote>token</quote> means a discrete unit of data, such as text, code, image, audio, or video data, that an artificial intelligence model processes, used for the purpose of measuring the volume of model input or output.</text></paragraph></subsection> <subsection id="H0C81944CE867414DB5233FA2506EE8C5"><enum>(c)</enum><header>Suspension of higher rates</header><text>Upon a determination by the Secretary may, in consultation with the Secretary of Labor, that an unemployment rate in excess of 5 percent occurred by reason of a war, pandemic, or any other massive economic shock unrelated to the use of artificial intelligence, the Secretary may apply paragraphs (3) and (4) of subsection (b) without regard to so much of the unemployment rate as the Secretary determines is the result of such unrelated cause.</text></subsection> <subsection id="H3F31FB38E38E4E9881D363829EE5DEC6"><enum>(d)</enum><header>Related party</header><text>For purposes of this section, a person is a related party to another person if such sons are treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414.</text></subsection> <subsection id="H9939854DC900429693401F048C92B793"><enum>(e)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall issue and annually revise such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including determining, in consultation Secretary of Commerce, the fair market value of a token for purposes of subsection (b)(1)(A)(i).</text></subsection></section></subchapter><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HCFDFD100CAAB4A0C9146475EF717633E"><enum>(b)</enum><header>Clerical amendment</header><text>The table of subchapters for chapter 36 of subtitle D of such Code is amended by inserting after the item relating to subchapter D the following new item:</text> <quoted-block style="OLC" id="HC88F57E0782C49AF900EE08B5F9CCAEF" display-inline="no-display-inline"> <toc regeneration="no-regeneration"> <toc-entry level="subchapter">Subchapter D. Artificial Intelligence</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HEF579FA1EDB647E3B4E3F86C3487DEA3"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to covered transactions (as defined in section 4491(c) of such Code, as added by this section) which occur after the date which is 1 year after the date of the enactment of this Act.</text></subsection></section> <enum>II</enum><header>Trust fund</header> <section id="H7A353E31D9FB4D28AAE62EC9C34B766C"><enum>201.</enum><header>Establishment</header><text display-inline="no-display-inline">There is established in the Treasury of the United States a trust fund consisting of such amounts (to be appropriated out of any moneys in the Treasury not otherwise appropriated) equivalent to 100 percent of the taxes imposed by <external-xref legal-doc="usc" parsable-cite="usc/26/4491">section 4491</external-xref> of the Internal Revenue Code of 1986 for the fiscal year 2027, and for each fiscal year thereafter.</text></section> <section id="HBBC5189954AC4068818CD76B8ED5CE8A"><enum>202.</enum><header>Use of funds</header><text display-inline="no-display-inline">Such funds appropriated to the trust fund established under section 201 shall be used to carry out titles III and IV.</text></section> <enum>III</enum><header>Office of Job Creation at Department of Labor</header> <section id="HE4249D7D851B449C8151AAB1DE93BFB1"><enum>301.</enum><header>Establishment</header><text display-inline="no-display-inline">Not later than 90 days after the date of the enactment of this Act, the Secretary of Labor shall establish a Work Protection Administration (in this Act referred to as the <quote>WPA</quote>) within the Department of Labor, to be headed by the Director of the Work Protection Administration.</text></section> <section id="HACFF195C2D2B43D6A80A9A88B600323A"><enum>302.</enum><header>Duties</header> <text display-inline="no-display-inline">The WPA established under section 301 shall develop and implement a jobs program under title IV to award grants to eligible entities.</text> </section> <enum>IV</enum><header>Jobs program</header> <section id="HD5BD738F478549A9937C9DB3BBF05948"><enum>401.</enum><header>Establishment of grant program</header> <subsection id="HCA4BF5D79FBB4983A50B30DEB352B2EB"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subject to the availability of funds in the trust fund established under title II, the Director shall establish a grant program to award funds to eligible entities on a competitive basis to create employment opportunities for individuals under section 402.</text></subsection> <subsection id="H076F75FC1A924E85A9F7CEC99DB4EF4A" commented="no"><enum>(b)</enum><header>Criteria for awarding grant funds</header> <paragraph id="H0173C616E20F4BA2A490CF2573744B12" commented="no"><enum>(1)</enum><header>Priorities</header><text>In awarding grants under this title, the Director shall—</text> <subparagraph id="HE3C13D883BCA4D238F520407B9C9BB1A" commented="no"><enum>(A)</enum><text>give priority to eligible entities that plan to use such grant funds to create jobs to be filled by permanent and full-time employees; and</text></subparagraph> <subparagraph id="HB25DC9C2BA714457A922F6236813518B" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">in the case of eligible entities that plan to use such grant funds for functions typically performed by State governments or units of general local government, give priority to eligible entities that are State governments or units of general local government.</text></subparagraph></paragraph> <paragraph id="H0B4D19D98919401DABECCEFE489F8702" commented="no"><enum>(2)</enum><header>Additional criteria</header><text>In awarding grants under this title, the Director shall take into consideration—</text> <subparagraph id="HAA1AF7F831554800BE611E8B9F7CFDE8" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">any recommendations of the advisory committee established in section 404; and</text></subparagraph> <subparagraph id="HB3D2F573EE4D482C91C0803246A30758" commented="no"><enum>(B)</enum><text>any information, including reports provided pursuant to section 405, from the Bureau of Labor Statistics on the impacts of artificial intelligence on the labor market.</text></subparagraph> </paragraph> </subsection> <subsection id="H381B3868E9CE431F8A3AB806E269366E"><enum>(c)</enum><header>Application</header><text>To be eligible to receive a grant under this title, an eligible entity shall submit to the Director an application—</text> <paragraph id="HEB89201C9B234B26B828E32BDE47283C"><enum>(1)</enum><text>at such time, in such manner, and containing such information as the Director may require; and</text></paragraph> <paragraph id="H62067BCE98D548CF9DBAB9563849B78D"><enum>(2)</enum><text>which shall include such assurances as may be necessary to ensure that such entity has the policies described in subsection (e).</text></paragraph></subsection> <subsection id="H5B7F4BA6DFD2454186AEE8E235A62111" commented="no"><enum>(d)</enum><header>Interagency task force</header><text>The Director shall establish an interagency task force to assist the Director in reviewing any applications submitted under subsection (c), which shall include Federal agencies selected by the Director.</text></subsection> <subsection id="H852A2389AA424B59A419334E242E1CB9" commented="no"><enum>(e)</enum><header>Additional requirements for eligible entities</header><text display-inline="yes-display-inline">To be eligible to receive a grant under this section, an eligible entity shall be required to have each of the following policies with respect to any employee hired using grant funds awarded under this title:</text> <paragraph id="H3AE912F51CE3496FABCC434C556A67F6" commented="no"><enum>(1)</enum><header>Collective bargaining</header><text>A collective bargaining agreement, or written policy, not to prevent employees from exercising the rights guaranteed to employees under section 7 of the National Labor Relations Act (<external-xref legal-doc="usc" parsable-cite="usc/29/157">29 U.S.C. 157</external-xref>).</text> </paragraph> <paragraph id="HFFB07034A09D47C6831778F416081128" commented="no"><enum>(2)</enum><header>Notice requirement</header><text>Policies that require—</text> <subparagraph id="H0E230DFB12824E8E916A195ECCC128C6" commented="no"><enum>(A)</enum><text>the posting and maintenance of notices that contain information regarding the rights of such employees under the National Labor Relations Act (<external-xref legal-doc="usc" parsable-cite="usc/29/151">29 U.S.C. 151 et seq.</external-xref>) in any workplace of an eligible entity in which employees described in section 402(c) work;</text></subparagraph> <subparagraph id="HE333B40F69774E6A9CDE9906D175CC60" commented="no"><enum>(B)</enum><text>that such employees are provided with notice and information regarding the benefits and pay required for each job created under this Act in section 402(d) at the start of employment; and</text></subparagraph> <subparagraph id="H4F1C895E4B714B45AB7FC606B0019EA7" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">such eligible entity to recognize the exclusive representative selected by the employees in the case that more than 50 percent of the employees indicate the desire to be represented by such exclusive representative.</text></subparagraph></paragraph> <paragraph id="HD1FCAFDA83294A20A2143B62CF6E3886" commented="no"><enum>(3)</enum><header>Local hiring</header><text display-inline="yes-display-inline">Policies that provide a preference for hiring employees in the same metropolitan area as the site of employment, as determined by the eligible entity, consistent with applicable Federal law and subject to rules issued by the Secretary of Labor.</text></paragraph> <paragraph id="HD0F92D819FFB4BA89B58CBFC5504FB49" commented="no"><enum>(4)</enum><header>Limitation</header><text>An eligible entity that is a tribal government shall not be subject to the requirements of this subsection.</text></paragraph> </subsection> </section> <section id="HF205E8E466754847ADE116152BE4CF6F"><enum>402.</enum><header>Use of funds</header> <subsection id="H2CC322B708E242548B09DD42B2B57D36" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Each eligible entity awarded a grant under section 401 shall use such funds to hire employees for jobs for which the primary duties are to be carried out by a natural person and that provide—</text> <paragraph id="HB6BF0780696443B2BA267B130177DF9A" commented="no"><enum>(1)</enum><text>the support described in <internal-xref idref="H59E60D503D174FBB806F04EBEA70B440" legis-path="202.(b)">subsection (b)</internal-xref>; and</text></paragraph> <paragraph id="H051015AE52A84761A0D84702B3A59F6E" commented="no"><enum>(2)</enum><text>the benefits described in <internal-xref idref="HE14EF841528C49238E3A0918BEB0FD74" legis-path="202.(c)">subsection (d)</internal-xref>.</text></paragraph></subsection> <subsection id="H59E60D503D174FBB806F04EBEA70B440"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">An eligible entity shall use such grant funds to hire employees for jobs that provide job creation and support for any of the following in the geographic area in which such grant recipient is located:</text> <paragraph id="HDD5976403E3B4B748140D41667829F76"> <enum>(1)</enum> <text>Job creation to expand child care and early childhood education programs, including staffing licensed child care facilities, supporting preschool and early learning programs, and providing classroom assistance, after-school programming, before-school programming, family engagement services, developmental screenings, literacy initiatives, and nutrition support for young children.</text> </paragraph> <paragraph id="H1DC111A744F94D09A12F05E3C0AD730C"><enum>(2)</enum><text display-inline="yes-display-inline">Job creation to support public education programs, including tutoring, mentoring, classroom assistance, special education support, school library services, educational technology assistance, adult literacy instruction, English language learning programs, science, technology, engineering, and mathematics education, career and technical education support, school-based mental health care professionals, and enrichment programs for students of all ages.</text> </paragraph> <paragraph id="HDAA579DB2E6044C1965DE391DDCBE7B3"><enum>(3)</enum><text display-inline="yes-display-inline">Job creation to support health initiatives and programs, including support for mental health professionals, health care workers at underserved hospitals and clinics, community health outreach, vaccination campaigns, disease prevention programs, behavioral health support, substance use prevention, public health education, health data collection, emergency preparedness, and assistance to local health departments.</text></paragraph> <paragraph id="H07A07F39C7BB4C7FBB80696971F8BA4B"><enum>(4)</enum><text>Job creation to support elder care and disability support services, including non-medical in-home assistance, companionship services, transportation assistance, meal delivery, respite care, case management support, accessibility improvements, independent living services, and programs that enable older adults and individuals with disabilities to remain safely in their communities.</text></paragraph> <paragraph id="H8FB6B8937E424952893F413874FB4983"><enum>(5)</enum><text>Job creation to support housing construction and rehabilitation, including the construction, rehabilitation, weatherization, accessibility modifications, lead hazard remediation, energy efficiency upgrades for homes.</text></paragraph> <paragraph id="HD59BA4980BA5490D814908EF20D27911"><enum>(6)</enum><text>Job creation to support housing-insecure or homeless individuals, including homelessness outreach and supportive housing services.</text></paragraph> <paragraph id="H8358780A9C234192B2C2B89870E75063"><enum>(7)</enum><text>Job creation to support community violence prevention and public safety, including violence interruption initiatives, youth mentoring, neighborhood outreach, victim assistance, crisis intervention support, emergency preparedness education, and other evidence-based public safety programs.</text></paragraph> <paragraph id="HA4825836466E433E80041E63F5795081" commented="no"> <enum>(8)</enum> <text display-inline="yes-display-inline">Job creation to support scientific research and innovation, including technical support for federally funded research, laboratory operations, environmental monitoring, scientific field work, research data management, technology development, public-interest innovation, and research assistance performed by Federally Funded Research and Development Centers (as such term is defined in section 2.101 of title 48, Code of Federal Regulations, or any successor regulation) or an institution of higher education operated by a State or political subdivision of a State.</text> </paragraph> <paragraph id="H1A4E6D1AAFB74A89A5CA3EAC8658DCD1"><enum>(9)</enum><text>Job creation to support the construction, repair, maintenance, modernization, and inspection of roads, bridges, rail systems, airports, ports, public buildings, drinking water systems, wastewater facilities, broadband infrastructure, sidewalks, bicycle facilities, parks, and other public infrastructure.</text></paragraph> <paragraph id="HD4A4A9746A6E4A799B194C5B24E04EDA"><enum>(10)</enum><text>Job creation to support the commissioning of public art projects, museum support, archival preservation, library services, digitization of historical records, cultural programming, preservation of historic sites, documentation of local history, and community arts education.</text></paragraph> <paragraph id="H256C7BEA9C39428F8C6D068B70E03418"><enum>(11)</enum><text>Job creation to support strengthening environmental conservation and climate resilience including through habitat restoration, wetland conservation, invasive species removal, urban forestry, watershed protection, coastal restoration, soil conservation, carbon sequestration projects, renewable energy deployment, energy efficiency improvements, and climate adaptation initiatives.</text></paragraph> <paragraph id="H085483E72CB4411BB053A301784557CD"> <enum>(12)</enum> <text>Job creation to support wildfire prevention and disaster preparedness programs, including forest management, hazardous fuel reduction, flood mitigation, emergency shelter preparation, disaster planning, emergency logistics, post-disaster debris removal, hazard mapping, community resilience projects, and recovery assistance following federally declared disasters.</text> </paragraph> <paragraph id="H591CDF46EDE8497888C3BD4AED225815"><enum>(13)</enum><text>Job creation to support the repair, remodeling, and beautification of schools, community centers, libraries, and other community-based public facilities, and the increase in the number of workers at such schools, community centers, libraries, and other community-based public facilities.</text></paragraph> <paragraph id="H151A4CA6CFFE4A238053C8D5AEB02FD7"><enum>(14)</enum><text>Job creation to support the renovation, enhancement, and maintenance of parks, playgrounds, public and tribal lands, trails, and other public spaces.</text></paragraph> <paragraph id="HCCADC2EA4F7C4E0497564A5CB9AD3895" commented="no"><enum>(15)</enum><text display-inline="yes-display-inline">Job creation to support local news and journalism, including local news funds, local news and community information organizations, journalism fellowship programs, and the maintenance and expansion of local, nonprofit, and public-interest news gathering and reporting capacity.</text></paragraph> <paragraph id="H27FDB01A6F674C0886CF0E1BF85B2264" commented="no"><enum>(16)</enum><text display-inline="yes-display-inline">Job creation to support programs and training activities under the Workforce Innovation and Opportunity Act (<external-xref legal-doc="usc" parsable-cite="usc/29/3101">29 U.S.C. 3101 et seq.</external-xref>).</text></paragraph> <paragraph id="HA3042186AF3840AFBA052C4619E70A37" commented="no"><enum>(17)</enum><text>Job creation to support other activities as determined by the Director and the advisory committee established under section 404 to address public needs.</text></paragraph> </subsection> <subsection id="HE14EF841528C49238E3A0918BEB0FD74" commented="no" display-inline="no-display-inline"><enum>(c)</enum><header>Employee of an eligible entity</header> <paragraph id="H4DCA087931144473AB1DDE49ABD017BD"><enum>(1)</enum><header>In general</header><text>To be eligible to be an employee hired by an eligible entity with grant funds awarded under this title, an individual shall—</text> <subparagraph id="H3BD5687D16844900B12FCFC61FF61A4A"><enum>(A)</enum><text>be 18 years or older; and</text></subparagraph> <subparagraph id="HE9F8D78A478F4451A5A701FA2761B18E"><enum>(B)</enum><text>subject to paragraph (2), be hired to perform any service for an eligible entity as an employee of such entity.</text> </subparagraph></paragraph> <paragraph id="HA8E51E4886674DA5A9C025ADCFCB0A10"><enum>(2)</enum><header>Exceptions</header><text>An individual hired to perform any service for an eligible entity shall not be considered an employee of such entity if—</text> <subparagraph id="H29198DBA69AD42729B103469981E1880" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">such individual is free from control and direction in connection with the performance of such service, both under any contract for the performance of such service and in fact;</text></subparagraph> <subparagraph id="H1EB1A1F644C74D74A556B62B98170A95" commented="no"><enum>(B)</enum><text display-inline="yes-display-inline">the service performed by such individual is outside the usual course of the business of the entity; or</text></subparagraph> <subparagraph id="HCF8649FE6BDB4B989DFF0BCCF1EC80D1" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">such individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in such service.</text></subparagraph></paragraph> </subsection> <subsection id="HBAEDA9DA3EDE45529C26899C58EE9691"><enum>(d)</enum><header>Job requirements</header><text display-inline="yes-display-inline">An eligible entity awarded a grant under section 401 shall provide each employee described under subsection (c) hired for the purpose of providing support under subsection (b) with—</text> <paragraph id="H17314B09D5E345B983CF36E647F5FFCB" commented="no"><enum>(1)</enum><text>a wage of not less than the greater of—</text> <subparagraph id="H85AECEA655264028BD971180135795AE" commented="no"><enum>(A)</enum><text>the minimum wage rate as established under section 6 of the Fair Labor Standards Act of 1938 (<external-xref legal-doc="usc" parsable-cite="usc/29/206">29 U.S.C. 206</external-xref>);</text></subparagraph> <subparagraph id="HC6C373D2E0414B3A9F37BCCB29BFA8BB" commented="no"><enum>(B)</enum><text>the minimum wage rate as established under applicable State or local law; or</text></subparagraph> <subparagraph id="H7EF7E9905CE74ED9B2C4D514553E3038" commented="no"><enum>(C)</enum><text display-inline="yes-display-inline">the prevailing wage rate paid to workers in the same locality for similar work, as determined by the Secretary of Labor, and not less than the greater of the prevailing wage required under applicable Federal, State, or local prevailing wage statute;</text> </subparagraph> </paragraph> <paragraph id="HE5554A01774E43B697B41CE83CBD11E2" commented="no"><enum>(2)</enum><text>coverage under a health insurance benefits plan comparable to the health insurance benefits plan offered to Federal employees under the Federal Employees Health Benefits Program established under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/89">chapter 89</external-xref> of title 5, United States Code;</text></paragraph> <paragraph id="H0677538FFF5C423D8A7C509EFC3081EA" commented="no"><enum>(3)</enum><text display-inline="yes-display-inline">at least 12 workweeks of family and medical leave benefits during any 12-month period under section 102(a) of the Family and Medical Leave Act of 1993 (<external-xref legal-doc="usc" parsable-cite="usc/29/2612">29 U.S.C. 2612(a)</external-xref>) except that such employee shall be paid at a rate equal to their regular rate of pay for each week of such leave; and</text></paragraph> <paragraph id="H4B49CA15BDC548E48B47B73DDCC90B4B" commented="no"><enum>(4)</enum><text>the ability to earn 1 hour of paid leave for every 30 hours worked, but not greater than 56 hours of such leave in a year unless such entity chooses to set a higher limit, to be used by such employee for any purpose.</text></paragraph></subsection> <subsection id="H03DD08C525CB4E0297120498630CDBC2" commented="no"><enum>(e)</enum><header>Nondisplacement</header> <paragraph id="HA8D31EC77E664D158A80D654CC7D9CC9" commented="no"><enum>(1)</enum><header>Nondisplacement of existing employees</header><text display-inline="yes-display-inline">An eligible entity may not use grant funds awarded under section 401 to hire an employee that meets the requirements of subsection (c) for a job created under this section if—</text> <subparagraph id="H47FF7ECFAFE9429A9CBE68A88A00A26A" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">employing such employee will result in the layoff or partial displacement of an existing employee of such entity;</text></subparagraph> <subparagraph id="H8C84A2A7C0BE4D399DA817D9787E1A66" commented="no"><enum>(B)</enum><text>such employee will assume any of the duties or responsibilities of an existing employee of such entity who is on strike; or</text></subparagraph> <subparagraph id="H76296059621E4A30A07F4D86186BF11D" commented="no"><enum>(C)</enum><text>such employee will perform work that is the same or substantially similar to the work performed by any existing employee at the same site of employment, and if such existing employee—</text> <clause id="H2A1B02F1CDC840ACB786C8D5C357D2AD" commented="no"><enum>(i)</enum><text>has been laid off or partially displaced as a result of such employee hired from grant funds awarded under section 401; and</text></clause> <clause id="HE905B0860BC445C4874AE94C71ED0FAE" commented="no"><enum>(ii)</enum><text>has not been offered to be restored to the position such existing employee had immediately prior to being laid off or partially displaced.</text></clause></subparagraph></paragraph> <paragraph id="H98EE4A1F833345F6A4BCEB7D0C4684B0" commented="no"><enum>(2)</enum><header>Existing employee defined</header><text display-inline="yes-display-inline">The term <quote>existing employee</quote>, when used with respect to an eligible entity, means an employee who was an employee of the eligible entity on the date prior to the date an individual was hired using grant funds under this title.</text> </paragraph></subsection></section> <section id="H7BD6E369FFBF4045B9935BACB1210FF4"><enum>403.</enum><header>Report</header><text display-inline="no-display-inline">Not later than one year after the first grant is awarded under section 401, and annually thereafter, the Director shall submit a report to the Committees on Education and Workforce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate, including—</text> <paragraph id="H835679D20B3F43F69EFF0B59DA2690D0" commented="no"><enum>(1)</enum><text>the number of grants awarded under section 401; and</text></paragraph> <paragraph id="H292DCC7A190A4ADA87173017254BBCD8"><enum>(2)</enum><text>data on the jobs created under section 402 as a result of such grants, including—</text> <subparagraph id="H10F208E6373C47ADAE1C90EE835709BB" commented="no"><enum>(A)</enum><text>the number of jobs created for each grant awarded under section 401; and</text></subparagraph> <subparagraph id="HF523631C83714E4E9956B2FAB7DC35D7" commented="no"><enum>(B)</enum><text>the average and median wage and the wage range paid by eligible entities for such jobs.</text></subparagraph></paragraph></section> <section id="HAD942D58F39E4B2BA419AF20F96F672B"><enum>404.</enum><header>Advisory committee</header> <subsection id="H50854E8BD8FD4077A4F8AB2DBFE00F28" commented="no"><enum>(a)</enum><header>Establishment</header><text>Not later than 180 days after the date of enactment of this Act, or 90 days after the establishment of the Office under title III, whichever is sooner, the Director shall establish an advisory committee (in this section referred to as the <quote>Committee</quote>) to advise the Office regarding the grant program established under section 401.</text></subsection> <subsection id="HF6FDF6D4452C45E69B39E61B3499D02F"><enum>(b)</enum><header>Membership</header><text display-inline="yes-display-inline">The Committee shall be composed of the following members:</text> <paragraph id="HC0D40224522C46F0A8FEEC347FC21C41"><enum>(1)</enum><text>A designee of the Secretary of Labor.</text></paragraph> <paragraph id="H66BE3D5120F045B4AD11CC5CF31BC399"><enum>(2)</enum><text>A designee of the Secretary of Commerce.</text></paragraph> <paragraph id="H217BA9B4F5BF43DD9F82EC33077D3A97"><enum>(3)</enum><text>A designee of the Secretary of Education.</text></paragraph> <paragraph id="HD537ADB400B04DBEB960DC1ADE304311"><enum>(4)</enum><text>A designee of the Chair of the Federal Reserve.</text></paragraph> <paragraph id="H2A7248F6BCDE49F99DF40A141983F9B0"><enum>(5)</enum><text>A designee of the Chair of the National Labor Relations Board.</text></paragraph> <paragraph id="HCF46B3953ADD4416A7C19E47451F574E"><enum>(6)</enum><text>One representative from the National Science Foundation.</text></paragraph> <paragraph id="HA47D8F688DF243E6B4C05C57578B232F" commented="no"><enum>(7)</enum><text>One representative from the Council of Economic Advisors of the Executive Office of the President.</text></paragraph> <paragraph id="H2852535127C04449B120644F7D5CE7B3" commented="no"><enum>(8)</enum><text display-inline="yes-display-inline">One representative from the Office of Science and Technology Policy of the Executive Office of the President.</text></paragraph> <paragraph id="H78A12F6B214241AF875466D2836A415A" commented="no"><enum>(9)</enum><text>Not less than one representative from any union with two or more branches located in the States or territories of the United States and whose membership exceeds 50,000 members.</text></paragraph> <paragraph id="HC8EDDBBFEEFC4B95B5EBFD701F17D827" commented="no"><enum>(10)</enum><text>The governor of each State or their designee.</text></paragraph> <paragraph id="H83CE6F156A6446FC96CAC8F33E921842" commented="no"><enum>(11)</enum><text>Two economists studying macroeconomic labor trends.</text></paragraph> </subsection> <subsection id="H6016E20805A94360A3AA78A58D5D76AA" commented="no"><enum>(c)</enum><header>Chairperson</header><text display-inline="yes-display-inline">The Chairperson of the Committee shall be designated by the Director.</text></subsection> <subsection id="HE0A6F25E168B422BBC22BF6EE8210F52"><enum>(d)</enum><header>Meetings</header><text>Not later than 30 days after the date of enactment of this Act, and on a quarterly basis thereafter, the Committee shall meet with the Office to advise the Director on the development and implementation of the jobs program under this title.</text></subsection> <subsection id="H80A3D874203741D3829C7C9DC9AA83C6"><enum>(e)</enum><header>Inapplicability of the Federal Advisory Committee Act</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/10">Chapter 10</external-xref> of title 5, United States Code (commonly known as the <quote>Federal Advisory Committee Act</quote>), shall not apply to the Committee.</text></subsection></section> <section id="HAD4D300E6B934DBD8F57426BBC978D53"><enum>405.</enum><header>Bureau of Labor Statistics duties</header> <subsection id="HA44A407D53E64E5BA403312F0E9E0EA4"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Bureau of Labor Statistics shall collect, collate, and report on the impacts of artificial intelligence on the workforce, including impacts beyond—</text> <paragraph id="H14C2A04EB8C442DB897B28A2B715274A" commented="no"><enum>(1)</enum><text>job displacement as a result of artificial intelligence; and</text></paragraph> <paragraph id="H96682858F38C4DECB9EDE31EA73B6AC8" commented="no"><enum>(2)</enum><text>the degradation of existing jobs, including employees receiving lower pay or fewer hours or such jobs becoming temporary as a result of artificial intelligence.</text> </paragraph></subsection> <subsection id="H46F646C55EBA47CE899E35AACB1BE5ED"><enum>(b)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated to the Bureau of Labor Statistics 20 million dollars for each fiscal year beginning fiscal year 2027 and ending fiscal year 2031 to carry out this section.</text></subsection></section> <section id="HE41D27E944324199BA10336F2ECCFABB" commented="no"><enum>406.</enum><header>Additional Workforce Innovation and Opportunity Act funding</header><text display-inline="no-display-inline">For the fiscal year 2027, and for each fiscal year thereafter, there is authorized to be appropriated not greater than 20 percent of the funds appropriated to the trust fund established under section 201 to fund programs and training activities under the Workforce Innovation and Opportunity Act (<external-xref legal-doc="usc" parsable-cite="usc/29/3101">29 U.S.C. 3101 et seq.</external-xref>).</text></section> <section id="H78A67A0A90C6445D9530DB48FB3ABEB3"><enum>407.</enum><header>Definitions</header><text display-inline="no-display-inline">In this Act:</text> <paragraph id="H30E60D5A1BF744A5905DBD69E9152F46" commented="no"><enum>(1)</enum><header>Artificial intelligence</header><text display-inline="yes-display-inline">The term <quote>artificial intelligence</quote> has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 (<external-xref legal-doc="usc" parsable-cite="usc/15/9401">15 U.S.C. 9401</external-xref>).</text></paragraph> <paragraph id="HA63FB89B385B41A99F8D2D5126A0B006"><enum>(2)</enum><header>Director</header><text>The term <quote>Director</quote> means the Director of the Office of Job Creation.</text></paragraph> <paragraph id="HFCF3A8A4D89240478D4A734DB0A20347"><enum>(3)</enum><header>Eligible entity</header><text display-inline="yes-display-inline">The term an <quote>entity eligible</quote> means—</text> <subparagraph id="HB5FFC7D168E04731B65E4CDAB502EE36" commented="no" display-inline="no-display-inline"><enum>(A)</enum><text>a State government;</text></subparagraph> <subparagraph id="H7FB23BE0A32C4601AD24F96F36F0C6DD"><enum>(B)</enum><text>a unit of general local government, as defined in section 3 of the Workforce Innovation and Opportunity Act (<external-xref legal-doc="usc" parsable-cite="usc/29/3102">29 U.S.C. 3102</external-xref>);</text></subparagraph> <subparagraph id="HCF0F9194A77541C9A706569554AE82F1" commented="no" display-inline="no-display-inline"><enum>(C)</enum><text>a tribal government;</text></subparagraph> <subparagraph id="H97A382C038904270A2DE910EDCF1A5CB" commented="no" display-inline="no-display-inline"><enum>(D)</enum><text display-inline="yes-display-inline">an elementary school or a secondary school, as defined in section 8101 of the Elementary and Secondary Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/7801">20 U.S.C. 7801</external-xref>), that derive their support entirely or primarily from public funds;</text></subparagraph> <subparagraph id="H838A6165969446EA95712BF2D1F8E9B0"><enum>(E)</enum><text display-inline="yes-display-inline">a local or State educational agency, as defined in section 8101 of the Elementary and Secondary Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/7801">20 U.S.C. 7801</external-xref>);</text></subparagraph> <subparagraph id="H9B95E9C74C364ECFBBDDDF56EDE549D4" commented="no" display-inline="no-display-inline"><enum>(F)</enum><text>an institution of higher education; or</text></subparagraph> <subparagraph id="H24DE04D72B064FFD9FC267B4C875A891" commented="no" display-inline="no-display-inline"><enum>(G)</enum><text display-inline="yes-display-inline">an organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)</external-xref> of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code.</text></subparagraph> </paragraph> <paragraph id="H7FE32E9A543B47A3BDAEE5443E0B77B2" commented="no"><enum>(4)</enum><header>Full-time employee</header><text>The term <quote>full-time employee</quote> means an employee who is employed, on average, at least 30 hours a week in a calender month.</text></paragraph> <paragraph id="H114BA1D38BF0427085118D16044BD408"><enum>(5)</enum><header>Institution of higher education</header><text display-inline="yes-display-inline">The term <quote>institution of higher education</quote> has the meaning given such term in section 101 of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1001">20 U.S.C. 1001</external-xref>).</text></paragraph> <paragraph id="HC419C98EDBBE4FB8863EB7A0F3145246" commented="no"><enum>(6)</enum><header>Partial displacement</header><text display-inline="yes-display-inline">The term <quote>partial displacement</quote> means any reduction in hours, wages, or employment benefits of an employee.</text></paragraph> <paragraph id="HD24D442C39D2453596747BDE016664C5" commented="no"><enum>(7)</enum><header>Permanent employee</header><text>The term <quote>permanent employee</quote> means an employee who is not designated as a temporary employee and whose employment does not terminate after 1 year or less after the date on which such employee began work at such job.</text></paragraph></section>