Gottheimer proposes House bill granting tax credits for AI job training

A measure introduced in the U.S. House by Rep. Josh Gottheimer seeks to boost artificial intelligence workforce training by granting businesses a specific tax credit, according to the U.S. Congress.

Designated H.R.7576 and introduced on Feb. 13, 2026, during the 119th Congress’s regular session, the proposal is summarized here based on the full bill text, including some explanation to clarify its components.

The bill would establish a tax credit intended to incentivize artificial intelligence training for employees. Businesses could secure a credit of 30% on qualified training expenses, up to $2,500 per employee each year. “Qualified training expenses” would include eligible employee enrollment in accredited AI programs, applicable wages paid during attendance, and in-house instruction costs. To avoid dual tax advantages, expenses claimed toward this credit could not also be applied toward other deductions or credits. These rules would go into effect for taxable years starting after December 31, 2025. The legislation also requires a public campaign about the credit and directs a report to Congress on its results within 360 days of enactment and then every year after.

The measure was introduced by Rep. Josh Gottheimer (Democrat-NJ-5th District) with Rep. Michael Lawler (Republican-NJ-17th District) as its co-sponsor.

Rep. Gottheimer has introduced 54 other bills since the current session began.

Congressional bills may start in either the U.S. House of Representatives or the U.S. Senate, except for revenue bills, which must originate in the House. After they’re introduced, bills are sent to committees for evaluation, hearings, changes and debate before they can advance for votes in both chambers. If both chambers approve the same version, the bill is sent to the president, who can either sign it into law or veto it. The U.S. Congress operates in two-year sessions, each given a sequential number and divided into two annual sessions. The legislative process and formal records are managed by Congress and accessible via Congress.gov.

Josh S. Gottheimer represents New Jersey as a Democrat, first elected to the One Hundred Fifteenth and four successive Congresses, starting his term on Jan. 3, 2017. He earned a B.A. from the University of Pennsylvania in 1997 and a J.D. from Harvard Law School in 2004.

Details for this article are from the U.S. Congress. Source data is available here.