AI Workforce Training Act
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Summary
The bill amends the Internal Revenue Code to create a new business tax credit equal to 30 percent of qualified artificial intelligence training expenses, including course enrollment, employee wages during training, and in-house training development. The credit is capped at $2,500 per employee annually, with inflation adjustments beginning after 2026, and is made available for taxable years beginning after December 31, 2025. The bill also directs the Treasury, Labor, and Commerce Secretaries to run a public outreach campaign promoting the credit and to report to Congress on its results.
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How your representatives voted
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