,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gegf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #ac1         
#bjbf,mr4 ,got!im] 7= himself & ,mr4    
,lawl]7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a cr$it =     
work=ce artificial intellig5ce tra9+1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,,ai ,work=ce      
,tra9+ ,act4  #b4 ,tax cr$it = work=ce  
artificial intellig5ce tra9+  7a7       
,e/abli%m5t ( cr$it  7#a7 ,9 g5]al      
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de;,,bb4 ,cr$it =       
work=ce artificial intellig5ce tra9+    
7a7 ,9 g5]al ,= purposes ( section #ch1 
! work=ce artificial intellig5ce tra9+  
cr$it det]m9$ "u ?is section = any      
taxable ye> is an am\nt equal to #cj    
p]c5t ( ! qualifi$ artificial           
intellig5ce tra9+ exp5ses ( ! taxpay] = 

su* taxable ye>4  7b7 ,doll> limitation 
7#a7 ,9 g5]al ,! am\nt ( ! cr$it det]m9$
 "u subsection 7a7 = any taxpay] = any  
taxable ye> %all n exce$ #b1ejj = ea*   
employee ( su* taxpay] ) respect to :om 
qualifi$ artificial intellig5ce tra9+   
exp5ses are paid or incurr$ by su*      
taxpay] dur+ su* taxable ye>4  7#b7     
,inflation adju/m5t ,9 ! case ( any     
taxable ye> beg9n+ aft] #bjbf1 ! doll>  
am\nt specifi$ 9 p>agraph 7#a7 %all be  
increas$ by an am\nt equal to-- 7,a7 su*
 doll> am\nt1 multipli$ by  7,b7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* su*     
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjbe = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7c7         
,qualifi$ artificial intellig5ce tra9+  
exp5ses  7#a7 ,9 g5]al ,= purposes ( ?is
 section1 ! t]m qualifi$ artificial     
intellig5ce tra9+ exp5ses means1 )      
respect to any taxpay]1 am\nts paid or  
incurr$ =-- 7,a7 any exp5ses requir$ = !
 enrollm5t or att5dance ( any employee (

 su* taxpay] at an accr$it$ artificial  
intellig5ce tra9+ program1 includ+      
work%ops1 c]tificate programs1 & c\rses 
on prompt eng9e]+1 data lit]acy1 ma*9e  
le>n+ fundam5tals1 or artificial        
intellig5ce e?ics1  7,b7 ! wages ( any  
su* employee :ile su* employee att5ds a 
program1 work%op1 or c\rse describ$ 9   
p>agraph 7#a71 &  7,c7 any exp5ses      
relat$ to develop+ or provid+ 9-h\se    
artificial intellig5ce tra9+ = any su*  
employee4  7#b7 ,wages ,= purposes (    
p>agraph 7#a71 ! t]m wages has ! mean+  
giv5 to su* t]m 9 section #ccjf7;b7     
7det]m9$ )\t reg>d to any doll>         
limitation conta9$ 9 su* section74  7d7 
,d5ial ( d\ble b5efit ,9 ! case ( any   
qualifi$ artificial intellig5ce tra9+   
exp5ses ) respect to :i* cr$it is all[$ 
"u subsection 7a7-- 7#a7 no o!r cr$it or
 d$uction %all be all[$ =1 or by reason 
(1 any su* exp5se to ! ext5t ( ! am\nt (
 su* cr$it1 &  7#b7 ! basis ( any       
prop]ty %all be r$uc$ by ! am\nt ( su*  
cr$it to ! ext5t t su* exp5ses 7 tak5   

into acc\nt 9 det]m9+ su* basis4  7e7   
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+         
regulations to prev5t ! abuse ( !       
purposes ( ?is section4  4  7#b7        
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  #de;,,bb4    
,cr$it = work=ce artificial intellig5ce 
tra9+4  4  7b7 ,cr$it made "p ( g5]al   
bus9ess cr$it ,section #ch7;b7 ( su*    
,code is am5d$ by /rik+ plus at ! end ( 
p>agraph 7#dj71 by /rik+ ! p]iod at !   
end ( p>agraph 7#da7 & ins]t+ 1 plus1 & 
by add+ at ! end ! foll[+ new p>agraph3 
7#db7 ! work=ce artificial intellig5ce  
tra9+ cr$it det]m9$ "u section #de;,,bb4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbe4  #c4 ,public outrea* campaign2   
report to ,congress  7a7 ,public outrea*

 campaign ,n lat] ?an #ahj days aft] !  
date ( ! enactm5t ( ?is ,act1 !         
,secret>y ( ! ,treasury1 ,secret>y (    
,labor1 & ,secret>y ( ,comm]ce 7ref]r$  
to 9 ?is section z ! ,secret>ies7 %all  
jo9tly develop & c>ry out a public      
outrea* campaign to promote !           
availability ( ! work=ce artificial     
intellig5ce tra9+ cr$it "u section      
#de;,,bb ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z add$ by section #b4 ,su*       
campaign %all include ! publication (   
in=mation on su* cr$it1 in=mational     
web9>s = bus9esses1 & di/ribution (     
multil+ual in=mational mat]ials ?r\gh   
small bus9ess developm5t c5t]s1 trade   
associations1 & work=ce bo>ds4  7b7     
,report to ,congress ,n lat] ?an #cfj   
days aft] ! date ( ! enactm5t ( ?is     
,act1 & annually !reaft]1 ! ,secret>ies 
%all submit to ,congress a report on !  
public outrea* campaign c>ri$ out "u    
subsection 7a7 & any measurable outcomes
 ( su* campaign4