Taxation
AI Tax and Work Protection Act
- Introduced
- Committee
- House
- Senate
- President
- Law
- Introduced
- August 6, 2026
- Sponsor
- · D–TX
- Recorded roll calls
- None recorded
Referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Read FactVote summary
The bill would impose an annual excise tax on covered persons based on the greater of the value of tokens processed or consideration from covered artificial-intelligence transactions, with rates tied to the applicable unemployment rate; it would apply to covered transactions occurring more than one year after enactment. It would establish a Work Protection Administration within the Department of Labor within 90 days and use equivalent tax receipts for competitive grants supporting specified public-service and infrastructure jobs, subject to wage, benefit, labor-rights, and nondisplacement requirements. The bill would also authorize $20 million annually for fiscal years 2027 through 2031 for Bureau of Labor Statistics reporting on AI’s workforce effects and authorize additional Workforce Innovation and Opportunity Act funding.
FactVote-generated overview; it is not an official CRS summary.