AI Workforce Training Act

This bill would create a federal business tax credit equal to 30 percent of what an employer spends on artificial intelligence training for its employees. The credit would be capped at $2,500 per trained employee each year, with the cap adjusted for inflation after 2026. Eligible costs include fees for accredited AI training programs, employee wages during training, and costs of in-house AI training. The credit would apply to tax years beginning after December 31, 2025. The Treasury, Labor, and Commerce Departments would run a public outreach campaign about the credit and report to Congress each year on its results.

Full text and official record on Congress.gov

Sponsors

• Josh Gottheimer Democrat sponsor
• 4 cosponsors