US AI Workforce Training Act proposes tax credit for employee AI training

Bipartisan legislation (H.R.7576, Gottheimer/Lawler, introduced February 2026) proposes a 30 percent tax credit of up to USD 2,500 per employee per year for qualified AI training expenses. Eligible training covers data literacy, machine learning, prompt engineering, and ethics. The bill directs Treasury, Labor, and Commerce to launch public outreach and small business support. It represents the first federal legislative attempt to incentivise employer-funded AI training at scale, though it has not yet passed committee.