US HB7576

Creates a 30% tax credit for qualified AI training expenses, capped at $2,500 per employee per year, with the cap adjusted annually for inflation starting in 2027

Qualified expenses include enrollment in accredited AI training programs (workshops, certificates, courses on prompt engineering, data literacy, machine learning, AI ethics), employee wages during training, and in-house AI training development costs

Credit applies to taxable years beginning after December 31, 2025, and is incorporated into the general business credit under Section 38 of the tax code

Requires the Secretaries of Treasury, Labor, and Commerce to launch a public outreach campaign within 180 days promoting the credit, including webinars, multilingual materials, and distribution through small business development centers

Mandates annual reports to Congress beginning 360 days after enactment on the outreach campaign and measurable outcomes