[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7576 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 7576
To amend the Internal Revenue Code of 1986 to establish a credit for
workforce artificial intelligence training, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
February 13, 2026
Mr. Gottheimer (for himself and Mr. Lawler) introduced the following
bill; which was referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to establish a credit for
workforce artificial intelligence training, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``AI Workforce Training Act''.
SEC. 2. TAX CREDIT FOR WORKFORCE ARTIFICIAL INTELLIGENCE TRAINING.
(a) Establishment of Credit.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new section:
``SEC. 45BB. CREDIT FOR WORKFORCE ARTIFICIAL INTELLIGENCE TRAINING.
``(a) In General.--For purposes of section 38, the workforce
artificial intelligence training credit determined under this section
for any taxable year is an amount equal to 30 percent of the qualified
artificial intelligence training expenses of the taxpayer for such
taxable year.
``(b) Dollar Limitation.--
``(1) In general.--The amount of the credit determined
under subsection (a) for any taxpayer for any taxable year
shall not exceed $2,500 for each employee of such taxpayer with
respect to whom qualified artificial intelligence training
expenses are paid or incurred by such taxpayer during such
taxable year.
``(2) Inflation adjustment.--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--
``(A) such dollar amount, multiplied by
``(B) 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.
``(c) Qualified Artificial Intelligence Training Expenses.--
``(1) In general.--For purposes of this section, the term
`qualified artificial intelligence training expenses' means,
with respect to any taxpayer, amounts paid or incurred for--
``(A) 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,
``(B) the wages of any such employee while such
employee attends a program, workshop, or course
described in paragraph (1), and
``(C) any expenses related to developing or
providing in-house artificial intelligence training for
any such employee.
``(2) Wages.--For purposes of paragraph (1), the term
`wages' has the meaning given to such term in section 3306(b)
(determined without regard to any dollar limitation contained
in such section).
``(d) Denial of Double Benefit.--In the case of any qualified
artificial intelligence training expenses with respect to which credit
is allowed under subsection (a)--
``(1) 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
``(2) 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.
``(e) Regulations.--The Secretary shall issue such regulations or
other guidance as may be necessary or appropriate to carry out the
purposes of this section, including regulations to prevent the abuse of
the purposes of this section.''.
(2) Clerical amendment.--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:
``45BB. Credit for workforce artificial intelligence training.''.
(b) Credit Made Part of General Business Credit.--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:
``(42) the workforce artificial intelligence training
credit determined under section 45BB.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
SEC. 3. PUBLIC OUTREACH CAMPAIGN; REPORT TO CONGRESS.
(a) Public Outreach Campaign.--Not later than 180 days after the
date of the enactment of this Act, the Secretary of the Treasury,
Secretary of Labor, and Secretary of Commerce (referred to in this
section as the ``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.
(b) Report to Congress.--Not later than 360 days after the date of
the enactment of this Act, and annually thereafter, the Secretaries
shall submit to Congress a report on the public outreach campaign
carried out under subsection (a) and any measurable outcomes of such
campaign.
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