In March 2026, U.S. Congressman Josh Gottheimer introduced the bipartisan AI Workforce Training Act, proposing a 30% tax credit for companies up to $2,500 per employee per year for AI training costs. The legislation signals Congressional recognition that employers lack sufficient incentive to fund comprehensive AI literacy training, and that voluntary market-driven training has not closed the knowledge gap. The act frames AI training as a federal workforce development priority requiring direct fiscal intervention.
Published by: U.S. House of Representatives, office of Congressman Josh Gottheimer (federal legislative body)
Key finding: The proposed legislation would provide a 30% tax credit, up to $2,500 per employee annually, for companies investing in AI training covering use, management, and system development.
Context: The introduction of federal tax incentives reflects policymaker recognition that private employers alone will not close the AI knowledge gap. The specificity of the credit amount and scope suggests legislative understanding that training in AI literacy is not currently standard practice and requires artificial incentive structures to scale. This acknowledges both the cost barrier to training and the gap between market incentives and workforce readiness requirements.