,i #aaith ,,congress #b;d ,session ,h4 ,r4 #gegf ,,in ,,the ,,house ,,of ,,representatives ,february #ac1 #bjbf,mr4 ,gottheimer 7for himself and ,mr4 ,lawler7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to establish a credit for workforce artificial intelligence training1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,,ai ,workforce ,training ,act4 #b4 ,tax credit for workforce artificial intelligence training 7a7 ,establishment of credit 7#a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de;,,bb4 ,credit for workforce artificial intelligence training 7a7 ,in general ,for purposes of section #ch1 the workforce artificial intelligence training credit determined under this section for any taxable year is an amount equal to #cj percent of the qualified artificial intelligence training expenses of the taxpayer for such taxable year4 7b7 ,dollar limitation 7#a7 ,in general ,the amount of the credit determined under subsection 7a7 for any taxpayer for any taxable year shall not exceed #b1ejj 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 year4 7#b7 ,inflation adjustment ,in the case of any taxable year beginning after #bjbf1 the dollar amount specified in paragraph 7#a7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which such taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7c7 ,qualified artificial intelligence training expenses 7#a7 ,in general ,for purposes of this section1 the term qualified artificial intelligence training expenses means1 with respect to any taxpayer1 amounts paid or incurred for-- 7,a7 any expenses required for the enrollment or attendance of any employee of such taxpayer at an accredited artificial intelligence training program1 including workshops1 certificate programs1 and courses on prompt engineering1 data literacy1 machine learning fundamentals1 or artificial intelligence ethics1 7,b7 the wages of any such employee while such employee attends a program1 workshop1 or course described in paragraph 7#a71 and 7,c7 any expenses related to developing or providing in-house artificial intelligence training for any such employee4 7#b7 ,wages ,for purposes of paragraph 7#a71 the term wages has the meaning given to such term in section #ccjf7;b7 7determined without regard to any dollar limitation contained in such section74 7d7 ,denial of double benefit ,in the case of any qualified artificial intelligence training expenses with respect to which credit is allowed under subsection 7a7-- 7#a7 no other credit or deduction shall be allowed for1 or by reason of1 any such expense to the extent of the amount of such credit1 and 7#b7 the basis of any property shall be reduced by the amount of such credit to the extent that such expenses were taken into account in determining such basis4 7e7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations to prevent the abuse of the purposes of this section4 4 7#b7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by adding at the end the following new item3 #de;,,bb4 ,credit for workforce artificial intelligence training4 4 7b7 ,credit made part of general business credit ,section #ch7;b7 of such ,code is amended by striking plus at the end of paragraph 7#dj71 by striking the period at the end of paragraph 7#da7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#db7 the workforce artificial intelligence training credit determined under section #de;,,bb4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #c4 ,public outreach campaign2 report to ,congress 7a7 ,public outreach campaign ,not later than #ahj days after the date of the enactment of this ,act1 the ,secretary of the ,treasury1 ,secretary of ,labor1 and ,secretary of ,commerce 7referred to in this section as the ,secretaries7 shall jointly develop and carry out a public outreach campaign to promote the availability of the workforce artificial intelligence training credit under section #de;,,bb of the ,internal ,revenue ,code of #aihf1 as added by section #b4 ,such campaign shall include the publication of information on such credit1 informational webinars for businesses1 and distribution of multilingual informational materials through small business development centers1 trade associations1 and workforce boards4 7b7 ,report to ,congress ,not later than #cfj days after the date of the enactment of this ,act1 and annually thereafter1 the ,secretaries shall submit to ,congress a report on the public outreach campaign carried out under subsection 7a7 and any measurable outcomes of such campaign4