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HR7576119th CongressWALLET

AI Workforce Training Act

Sponsored By: Representative Gottheimer, Josh [D-NJ-5]

Introduced

Summary

Creates a 30% employer tax credit for AI workforce training to help businesses pay for employee AI courses, wages while training, and in-house programs. It pairs the credit with a federal outreach campaign and annual reporting to promote uptake.

Show full summary
  • Employers would get a credit equal to 30% of qualified AI training costs, capped at $2,500 per employee each year. The cap is adjusted for inflation starting after 2026, and the credit bars other credits or deductions for the same expenses and reduces the basis of property bought with those expenses.
  • Workers would see more employer-covered training because qualified expenses include enrollment in accredited AI programs, workshops, certificate courses, wages while attending, and in-house training development.
  • Treasury, Labor, and Commerce must run a joint outreach campaign within 180 days and provide a congressional report within 360 days and annually, with materials distributed through small business development centers, trade associations, and workforce boards.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

New AI training tax credit for businesses

This bill would create a new business tax credit equal to 30% of qualified AI training expenses you pay or incur for employees. The credit would be limited to $2,500 for each employee for taxable years beginning after December 31, 2025. The $2,500 per-employee amount would be adjusted for inflation for taxable years beginning after 2026. Qualified expenses would include tuition or fees for accredited AI training (workshops, certificates, courses on prompt engineering, data literacy, machine learning basics, or AI ethics), wages paid to employees while they train, and costs to develop or provide in-house AI training. You could not claim another credit or deduction for the same expense to the extent you use this credit, and a property’s tax basis must be reduced if its basis reflected these expenses. The Treasury Secretary could issue guidance or rules to carry out the credit and prevent abuse.

Government outreach for the credit

The bill would require the Treasury, Labor, and Commerce Secretaries to run a public outreach campaign within 180 days of enactment to promote the new AI training credit. The campaign would include publishing information, offering informational webinars for businesses, and distributing multilingual materials through small business development centers, trade associations, and workforce boards. The agencies would have to report to Congress not later than 360 days after enactment and then annually on the campaign and any measurable outcomes.

Sponsors & CoSponsors

Sponsor

Gottheimer, Josh [D-NJ-5]

NJ • D

Cosponsors

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 2/13/2026

  • Rep. Green, Al [D-TX-9]

    TX • D

    Sponsored 3/17/2026

  • Rep. Thanedar, Shri [D-MI-13]

    MI • D

    Sponsored 5/21/2026

  • Rep. Walkinshaw, James R. [D-VA-11]

    VA • D

    Sponsored 7/20/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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