AI Workforce Training Act (H.R.7576) — a new section of the Internal Revenue Code giving a credit of 30 percent of employee AI training costs, capped at $2,500 per employee a year

1A tax credit rather than a grant

Spreading AI skills can be approached by funding training providers or by standing up public courses. What this bill reaches for is a tax credit, letting a firm subtract part of what it paid for training from what it owes.

The insertion point is the Internal Revenue Code, as a new section 45BB. Nothing is handed out; the tax burden of the firm that spent the money is reduced. Administration falls to the tax authority, and no mechanism for vetting the content of training is set up.

2Wages and in-house training are inside the definition

Three kinds of cost qualify: expenses for enrollment or attendance at an accredited training program, the wages of the employee while attending, and the cost of developing or providing training in house.

Covering tuition alone would leave the burden with firms that give up working hours for learning. Including wages treats the cost of that time as part of the training. Including in-house development allows for arrangements that do not lean on outside courses. Prompt engineering, data literacy, machine learning fundamentals and AI ethics are named as examples of accredited programs.

3The cap is $2,500 per employee

The credit is 30 percent of the cost, capped at $2,500 per employee a year. The cap binds once training costs reach about $8,333, beyond which nothing further qualifies. For taxable years beginning after 2026 the cap rises with a cost-of-living adjustment.

Of the 114 AI-related bills this site holds as of 2026-09-01, among the 50 not yet covered, 12 amend an existing statute, two of them the Internal Revenue Code, this bill among them. The same aim of spreading AI skills becomes an allowable use of grant money when inserted into education law and a credit when inserted into tax law. Which statute is chosen shapes the policy itself.

4The cap is reached at about $8,333 of training cost

The bill lets a company deduct part of the training cost it paid from its tax. With a rate and a cap set, where it tops out can be calculated.

Three kinds of cost qualify: enrolling in and attending a qualified training programme, the wages of the employee while attending, and developing or delivering AI training internally. Covering only tuition would leave the burden with employers who release staff during working hours. Including wages treats the cost of that time as part of the training.