AI Workforce Training Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7576 Introduced in House (IH)] <DOC> 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. _______________________________________________________________________ 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. 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 do