AI Workforce Training Act

This bill creates a tax credit for businesses that provide artificial intelligence (AI) training to their employees, and requires a public outreach campaign and reports to Congress about the credit. The credit is 30% of qualified AI training expenses, capped at $2,500 per employee per year (adjusted for inflation after 2026). Qualified expenses include costs for employee enrollment in accredited AI programs (like workshops on prompt engineering or machine learning), employee wages during training, and costs of developing in-house AI training. The credit is part of the general business credit, and no double benefit (other credit or deduction) is allowed for the same expenses. The credit applies to tax years starting after December 31, 2025. Sec. 3, Public outreach campaign and report: Within 180 days of enactment, the Treasury, Labor, and Commerce Secretaries must jointly run a campaign to promote the credit, including publishing information, webinars, and multilingual materials via small business centers, trade groups, and workforce boards. Within 360 days and annually after, they must report to Congress on the campaign and its measurable outcomes.