# 119-hr-10044: AI Tax and Work Protection Act

119-hr-10044, AI Tax and Work Protection Act, is a 119th Congress bill sponsored by Rep. Casar, Greg [D-TX-35] (D-TX); status introduced; PRIA reads it as touching household money (as of 2026-09-23).

- Canonical: https://policyrisk.com/legislation/119-hr-10044
- As of: 2026-09-23
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10044
- Congress: 119
- Title: AI Tax and Work Protection Act
- Status: introduced
- Introduced: 2026-08-06
- Sponsor: Rep. Casar, Greg [D-TX-35] (D-TX)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-23

## Summary

**AI excise tax to fund job-creation grants.** This bill would impose a new excise tax on certain foundation models and use the receipts to create a Department of Labor‑run Work Protection Administration that awards competitive grants to create jobs with strong wage and benefit rules. - Workers and families: Grants must hire adults for full‑time jobs of at least 30 hours per week and offer wages at or above applicable minimums plus health coverage comparable to the Federal Employees Health Benefits Program and at least 12 weeks of paid family and medical leave. - AI developers and sellers: Certain firms that develop, sell access to, or transfer large foundation models would pay a tax calculated either on tokens processed or on transaction value. Rates start at about 2% for tokens and 3% for transactions and increase if unemployment rises, with some research and nonprofit uses excluded. - State, local, tribal, education, and nonprofit organizations: These entities can compete for grants to fund 17 public interest areas like childcare, education, health, housing, infrastructure, conservation, and local news. The bill also directs $20.0 million per year for Bureau of Labor Statistics data work on AI impacts. *The bill directs 100% of the new AI excise tax receipts into a WPA Trust Fund to finance the administration and grants and allows specified appropriations from that fund.*

## Cosponsors (4)

- Rep. Foushee, Valerie P. [D-NC-4] (D-NC), 2026-08-06T00:00:00.000Z
- Rep. Jacobs, Sara [D-CA-51] (D-CA), 2026-08-06T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2026-08-20T00:00:00.000Z
- Rep. Hoyle, Val T. [D-OR-4] (D-OR), 2026-09-21T00:00:00.000Z

## Provisions PRIA read

- Grants to hire public-interest workers: benefit, medium. If enacted, the Department of Labor would create a Work Protection Administration and a WPA Trust Fund. The WPA would run competitive grants for states, local governments, tribes, schools, colleges, and many nonprofits. Grants must hire people whose main duties are done by a natural person and can…
- BLS study on AI job impacts: benefit, low. If enacted, the Bureau of Labor Statistics would collect and report on how artificial intelligence affects work, including effects beyond job loss. The bill would authorize $20,000,000 per year for BLS for each fiscal year from 2027 through 2031 to do this work. BLS reports must cover impacts like…
- New excise tax on AI models: cost, medium. If enacted, the bill would impose an annual excise tax on covered persons who develop, sell access to, or modify qualifying foundation AI models. The tax would be the larger of two calculations: a token-based amount (fair market value of tokens processed times a token percentage) or a transaction-b…

## Related bills

- 119-hr-7973: Momnibus Act
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-3069: Medicare for All Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026
- 119-hr-2045: Medicare Dental, Vision, and Hearing Benefit Act of 2025
- 119-hr-51: Washington, D.C. Admission Act

## Sources
- [119-hr-10044 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10044)

## Related
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [119-hr-3069: Medicare for All Act](https://policyrisk.com/legislation/119-hr-3069)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [119-hr-2045: Medicare Dental, Vision, and Hearing Benefit Act of 2025](https://policyrisk.com/legislation/119-hr-2045)
- [119-hr-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-hr-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10044 (as of 2026-09-23).