H.R. 7576

119 HR 7576 IH: AI Workforce Training Act
 U.S. House of Representatives
 2026-02-13
 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.
 I  119th CONGRESS  2d Session  H. R. 7576  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    A BILL
To amend the Internal Revenue Code of 1986 to establish a credit for workforce artificial intelligence training, and for other purposes.
1.
Short title
This Act may be cited as the   AI Workforce Training Act  .
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:
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.
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.