AI Workforce Training Act
Sponsored By: Representative Gottheimer, Josh [D-NJ-5]
Introduced
Summary
Employer tax credit for workforce AI training. This bill would create a federal business tax credit to push employers to pay for AI training and related wages and to grow the pool of AI-skilled workers.
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- Employers: Businesses could claim a credit equal to 30% of qualifying AI training expenses, with a $2,500 cap per employee each year. The credit would apply to taxable years beginning after December 31, 2025.
- Workers: Employees would gain greater access to accredited AI programs, paid training time, and employer-developed in-house courses that qualify for the credit.
- Administration and outreach: The Treasury must issue guidance to prevent abuse and coordinate an interagency outreach campaign with Labor and Commerce that includes webinars, multilingual materials, small business outreach, and reports to Congress.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Tax credit for employer AI training
This bill would create a new business tax credit equal to 30 percent of qualified AI training expenses for a taxable year. The credit would be limited to $2,500 per employee for the year, with that $2,500 cap indexed for inflation starting for taxable years after 2026. Qualified expenses would include tuition or fees for accredited AI programs, wages paid while an employee attends training, and costs to develop or provide in‑house training. If the credit is claimed for particular expenses, taxpayers would not be able to claim other credits or deductions for those same expenses and would have to reduce the basis of property to the extent those expenses were capitalized. The Treasury would issue rules to prevent abuse, and Treasury, Labor, and Commerce would run outreach within 180 days and report results to Congress within 360 days and then annually. The changes would apply to taxable years beginning after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Gottheimer, Josh [D-NJ-5]
NJ • D
Cosponsors
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 2/13/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov