{"check":null,"uid":"651626d1745ec494","title":"AI Tax and Work Protection Act","title_generated":false,"country":"США","organ":"Конгресс США","kind":"law","kind_name":"Законодательство","lang":"en","date":"2026-08-06","summary":"Разработчиков и продавцов базовых моделей (foundation model), обученных на мощности от 10^25 операций, обложат акцизом: платят большую из величин — 2% рыночной стоимости обработанных токенов либо 3% выручки от ИИ-услуг и сделок со связанными лицами. Ставки растут вместе с безработицей U-4: выше 5% — на величину превышения, выше 7% — вдвое. Исследования государства, вузов и НКО из-под налога выведены. Сборы целиком идут в целевой фонд: Администрация защиты труда при Минтруде раздаёт гранты на рабочие места, Бюро статистики труда получает на учёт последствий ИИ 20 млн долларов в год. Налог заработает через год после принятия.","snippet":"","topics":["Искусственный интеллект"],"status":"ok","error":"","text_len":28327,"versions":1,"url":"https://www.congress.gov/bill/119th-congress/house-bill/10044","first_seen":"2026-08-20","last_checked":"2026-09-17 01:57","relevance":"hit","score":22,"query":"","source_key":"congress_us","verdict":{"relevance":"hit","score":22,"topics":["Искусственный интеллект"],"need_body":3,"authorities":[],"evidence":[{"topic":"Искусственный интеллект","term":"artificial intelligence","weak":false,"pos":196,"ctx":"troduced in house (ih)]  <doc>  119th congress 2d session h. r. 10044  to impose a tax on artificial intelligence token usage and establish a work protection administration within the department of labor","zone":"текст","weight":1},{"topic":"Искусственный интеллект","term":"artificial intelligence","weak":false,"pos":928,"ctx":"_____________________________________________________________  a bill  to impose a tax on artificial intelligence token usage and establish a work protection administration within the department of labor","zone":"текст","weight":1},{"topic":"Искусственный интеллект","term":"artificial intelligence","weak":false,"pos":1453,"ctx":"act is as follows:  sec. 1. short title; table of contents. title i--imposition of tax on artificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage. title ii","zone":"текст","weight":1},{"topic":"Искусственный интеллект","term":"artificial intelligence","weak":false,"pos":1521,"ctx":"-imposition of tax on artificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage. title ii--trust fund  sec. 201. establishment. sec. 202. use of funds. title","zone":"текст","weight":1},{"topic":"Искусственный интеллект","term":"artificial intelligence","weak":false,"pos":2038,"ctx":"vation and opportunity act funding. sec. 407. definitions.  title i--imposition of tax on artificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage.  (a) cha","zone":"текст","weight":1},{"topic":"Искусственный интеллект","term":"artificial intelligence","weak":false,"pos":2106,"ctx":"-imposition of tax on artificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage.  (a) chapter 36 of subtitle d of the internal revenue code of 1986 is amende","zone":"текст","weight":1}],"dropped":[{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":220,"ctx":"<doc>  119th congress 2d session h. r. 10044  to impose a tax on artificial intelligence token usage and establish a work protection administration within the department of labor, and","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":952,"ctx":"_____________________________________  a bill  to impose a tax on artificial intelligence token usage and establish a work protection administration within the department of labor, and","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":1477,"ctx":"1. short title; table of contents. title i--imposition of tax on artificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage. title ii--trus","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":1545,"ctx":"tificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage. title ii--trust fund  sec. 201. establishment. sec. 202. use of funds. title iii--","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":2062,"ctx":"ct funding. sec. 407. definitions.  title i--imposition of tax on artificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage.  (a) chapter 3","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":2130,"ctx":"tificial intelligence token usage  sec. 101. imposition of tax on artificial intelligence token usage.  (a) chapter 36 of subtitle d of the internal revenue code of 1986 is amended by a","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":2721,"ctx":"amount' means the greater of-- ``(a) the product of-- ``(i) the fair market value of the tokens processed by the taxpayer in covered transactions during the taxable year, multiplied by","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":2839,"ctx":"ayer in covered transactions during the taxable year, multiplied by ``(ii) the applicable token percentage, or ``(b) the product of-- ``(i) the sum of-- ``(i) the value of all considera","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":4311,"ctx":"d in section 501(c)(3) and is exempt from taxation under section 501(a). ``(3) applicable token percentage.--the term `applicable token percentage' means-- ``(a) in the case of a taxabl","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":4351,"ctx":"m taxation under section 501(a). ``(3) applicable token percentage.--the term `applicable token percentage' means-- ``(a) in the case of a taxable year with respect to which the applica","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":7385,"ctx":"rm in section 5002 of the national artificial intelligence initiative act of 2020. ``(10) token.--the term `token' means a discrete unit of data, such as text, code, image, audio, or vi","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":7403,"ctx":"of the national artificial intelligence initiative act of 2020. ``(10) token.--the term `token' means a discrete unit of data, such as text, code, image, audio, or video data, that an","why":"только многозначные термины"},{"topic":"Криптоактивы и блокчейн","term":"token","weak":true,"pos":8584,"ctx":"including determining, in consultation secretary of commerce, the fair market value of a token for purposes of subsection (b)(1)(a)(i).''. (b) clerical amendment.--the table of subchap","why":"только многозначные термины"},{"topic":"Цифровое здравоохранение","term":"health data","weak":false,"pos":15313,"ctx":"n programs, behavioral health support, substance use prevention, public health education, health data collection, emergency preparedness, and assistance to local health departments. (4) job c","why":"одиночное упоминание (нужно 3)"},{"topic":"Телеком и инфраструктура","term":"broadband","weak":true,"pos":17221,"ctx":"ystems, airports, ports, public buildings, drinking water systems, wastewater facilities, broadband infrastructure, sidewalks, bicycle facilities, parks, and other public infrastructure. (1","why":"одиночное упоминание (нужно 3)"}]},"last_changed":"2026-08-20","meta":{"congress":"119","billType":"HR","number":"10044","policyArea":"Taxation","subjects":[],"latestAction":"2026-08-06 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."},"source_url":"https://www.congress.gov/bill/119th-congress/house-bill/10044","text":"FULL TEXT\n[Congressional Bills 119th Congress]\n[From the U.S. Government Publishing Office]\n[H.R. 10044 Introduced in House (IH)]\n\n<DOC>\n\n119th CONGRESS\n2d Session\nH. R. 10044\n\nTo impose a tax on artificial intelligence token usage and establish a\nWork Protection Administration within the Department of Labor, and for\nother purposes.\n\n_______________________________________________________________________\n\nIN THE HOUSE OF REPRESENTATIVES\n\nAugust 6, 2026\n\nMr. Casar (for himself, Mrs. Foushee, and Ms. Jacobs) introduced the\nfollowing bill; which was referred to the Committee on Education and\nWorkforce, and in addition to the Committee on Ways and Means, for a\nperiod to be subsequently determined by the Speaker, in each case for\nconsideration of such provisions as fall within the jurisdiction of the\ncommittee concerned\n\n_______________________________________________________________________\n\nA BILL\n\nTo impose a tax on artificial intelligence token usage and establish a\nWork Protection Administration within the Department of Labor, and for\nother purposes.\n\nBe it enacted by the Senate and House of Representatives of the\nUnited States of America in Congress assembled,\n\nSECTION 1. SHORT TITLE; TABLE OF CONTENTS.\n\n(a) Short Title.--This Act may be cited as the ``AI Tax and Work\nProtection Act''.\n(b) Table of Contents.--The table of contents for this Act is as\nfollows:\n\nSec. 1. Short title; table of contents.\nTITLE I--IMPOSITION OF TAX ON ARTIFICIAL INTELLIGENCE TOKEN USAGE\n\nSec. 101. Imposition of tax on artificial intelligence token usage.\nTITLE II--TRUST FUND\n\nSec. 201. Establishment.\nSec. 202. Use of funds.\nTITLE III--OFFICE OF JOB CREATION AT DEPARTMENT OF LABOR\n\nSec. 301. Establishment.\nSec. 302. Duties.\nTITLE IV--JOBS PROGRAM\n\nSec. 401. Establishment of grant program.\nSec. 402. Use of funds.\nSec. 403. Report.\nSec. 404. Advisory committee.\nSec. 405. Bureau of Labor Statistics duties.\nSec. 406. Additional Workforce Innovation and Opportunity Act funding.\nSec. 407. Definitions.\n\nTITLE I--IMPOSITION OF TAX ON ARTIFICIAL INTELLIGENCE TOKEN USAGE\n\nSEC. 101. IMPOSITION OF TAX ON ARTIFICIAL INTELLIGENCE TOKEN USAGE.\n\n(a) Chapter 36 of subtitle D of the Internal Revenue Code of 1986\nis amended by adding at the end the following new subchapter:\n\n``Subchapter D--Artificial Intelligence\n\n``Sec. 4491. Excise tax on foundation models.\n\n``SEC. 4491. EXCISE TAX ON FOUNDATION MODELS.\n\n``(a) In General.--There is hereby imposed a tax on each covered\nperson for each taxable year equal to the applicable amount.\n``(b) Definitions.--For purposes of this section--\n``(1) Applicable amount.--The term `applicable amount'\nmeans the greater of--\n``(A) the product of--\n``(i) the fair market value of the tokens\nprocessed by the taxpayer in covered\ntransactions during the taxable year,\nmultiplied by\n``(ii) the applicable token percentage, or\n``(B) the product of--\n``(i) the sum of--\n``(I) the value of all\nconsideration received by the taxpayer\nin exchange for artificial intelligence\nservices in covered transactions, plus\n``(II) the fair market value of all\ncovered transactions with a related\nparty, multiplied by\n``(ii) the applicable transaction\npercentage.\n``(2) Covered transaction.--\n``(A) In general.--The term `covered transaction'\nmeans--\n``(i) the provision of use or access to a\nfoundation model to an unrelated party in the\ncourse of the trade or business of the\ntaxpayer, or\n``(ii) the use of a foundation model by the\ntaxpayer or a sale, license, or exchange of\nsuch use or access to a foundation model to a\nrelated party if such use enables or results in\na reduction in the workforce of the taxpayer or\nof such related party.\n``(B) Exclusion.--Such term does not include any\nuse, sale or license of use, or access to a foundation\nmodel for the purpose of research and development by\nany of the following entities:\n``(i) A Federal, State, or local\ngovernment.\n``(ii) An institution of higher education\n(as such term is used in section 101(a) of the\nHigher Education Act of 1965).\n``(iii) A Federally Funded Research and\nDevelopment Center (as defined in section 2.101\nof title 48, Code of Federal Regulations or any\nsuccessor regulation thereto).\n``(iv) An organization that is described in\nsection 501(c)(3) and is exempt from taxation\nunder section 501(a).\n``(3) Applicable token percentage.--The term `applicable\ntoken percentage' means--\n``(A) in the case of a taxable year with respect to\nwhich the applicable unemployment rate does not exceed\n5 percent, 2 percent,\n``(B) in the case of a taxable year with respect to\nwhich the applicable unemployment rate exceeds 5\npercent and does not exceed 7 percent, the sum of--\n``(i) 2 percent, plus\n``(ii) the percentage by which such rate\nexceeds 5 percent, or\n``(C) in the case of a taxable year with respect to\nwhich the applicable unemployment rate exceeds 7\npercent, the sum of--\n``(i) 2 percent, plus\n``(ii) twice the percentage by which such\nrate exceeds 5 percent.\n``(4) Applicable transaction percentage.--The term\n`applicable transaction percentage' means--\n``(A) in the case of a taxable year with respect to\nwhich the applicable unemployment rate does not exceed\n5 percent, 3 percent,\n``(B) in the case of a taxable year with respect to\nwhich the applicable unemployment rate exceeds 5\npercent and does not exceed 7 percent, the sum of--\n``(i) 3 percent, plus\n``(ii) the percentage by which such rate\nexceeds 5 percent, or\n``(C) in the case of a taxable year with respect to\nwhich the applicable unemployment rate exceeds 7\npercent, the sum of--\n``(i) 3 percent, plus\n``(ii) twice the percentage by which such\nrate exceeds 5 percent.\n``(5) Applicable unemployment rate.--The term `applicable\nunemployment rate' means, with respect to a covered\ntransaction, the U-4 defined measure as published in the\nmonthly Employment Situation release by the Bureau of Labor\nStatistics for the calendar year for which such measure was\nhighest during the 3 calendar years preceding the year in which\nsuch covered transaction occurs, determined without regard to\nany calendar year which began before the date of the enactment\nof this section.\n``(6) Covered person.--The term `covered person' means a\nperson that--\n``(A) develops a foundation model, sells access to\na foundation model, or modifies an existing open-weight\nfoundation model, and\n``(B) generates revenue from a covered transaction\nor uses the foundation model to reduce the workforce of\nsuch person.\n``(7) Foundation model.--The term `foundation model' means\nan artificial intelligence model--\n``(A) is trained on broad data,\n``(B) generally uses self supervision,\n``(C) which is trained--\n``(i) using a quantity of computing power\nequal to or greater than 10\\25\\ integer or\nfloating-point operations, or\n``(ii) using such quantity of integer or\nfloating-point operations as the Secretary\ndetermines necessary to achieve comparable\nmodel capability for the calendar year, and\n``(D) is applicable across a wide range of\ncontexts.\n``(8) Open-weight foundation model.--A foundation model the\ntrained model parameters of which are made publicly available\nfor others to download and use, allowing developers and\nresearchers to run, fine-tune, or adapt the model.\n``(9) Artificial intelligence.--The term `artificial\nintelligence' has the meaning given such term in section 5002\nof the National Artificial Intelligence Initiative Act of 2020.\n``(10) Token.--The term `token' means a discrete unit of\ndata, such as text, code, image, audio, or video data, that an\nartificial intelligence model processes, used for the purpose\nof measuring the volume of model input or output.\n``(c) Suspension of Higher Rates.--Upon a determination by the\nSecretary may, in consultation with the Secretary of Labor, that an\nunemployment rate in excess of 5 percent occurred by reason of a war,\npandemic, or any other massive economic shock unrelated to the use of\nartificial intelligence, the Secretary may apply paragraphs (3) and (4)\nof subsection (b) without regard to so much of the unemployment rate as\nthe Secretary determines is the result of such unrelated cause.\n``(d) Related Party.--For purposes of this section, a person is a\nrelated party to another person if such sons are treated as a single\nemployer under subsection (a) or (b) of section 52 or subsection (m) or\n(o) of section 414.\n``(e) Regulations.--The Secretary shall issue and annually revise\nsuch regulations or other guidance as may be necessary or appropriate\nto carry out the purposes of this section, including determining, in\nconsultation Secretary of Commerce, the fair market value of a token\nfor purposes of subsection (b)(1)(A)(i).''.\n(b) Clerical Amendment.--The table of subchapters for chapter 36 of\nsubtitle D of such Code is amended by inserting after the item relating\nto subchapter D the following new item:\n\n``subchapter d. artificial intelligence''.\n\n(c) Effective Date.--The amendments made by this section shall\napply to covered transactions (as defined in section 4491(c) of such\nCode, as added by this section) which occur after the date which is 1\nyear after the date of the enactment of this Act.\n\nTITLE II--TRUST FUND\n\nSEC. 201. ESTABLISHMENT.\n\nThere is established in the Treasury of the United States a trust\nfund consisting of such amounts (to be appropriated out of any moneys\nin the Treasury not otherwise appropriated) equivalent to 100 percent\nof the taxes imposed by section 4491 of the Internal Revenue Code of\n1986 for the fiscal year 2027, and for each fiscal year thereafter.\n\nSEC. 202. USE OF FUNDS.\n\nSuch funds appropriated to the trust fund established under section\n201 shall be used to carry out titles III and IV.\n\nTITLE III--OFFICE OF JOB CREATION AT DEPARTMENT OF LABOR\n\nSEC. 301. ESTABLISHMENT.\n\nNot later than 90 days after the date of the enactment of this Act,\nthe Secretary of Labor shall establish a Work Protection Administration\n(in this Act referred to as the ``WPA'') within the Department of\nLabor, to be headed by the Director of the Work Protection\nAdministration.\n\nSEC. 302. DUTIES.\n\nThe WPA established under section 301 shall develop and implement a\njobs program under title IV to award grants to eligible entities.\n\nTITLE IV--JOBS PROGRAM\n\nSEC. 401. ESTABLISHMENT OF GRANT PROGRAM.\n\n(a) In General.--Subject to the availability of funds in the trust\nfund established under title II, the Director shall establish a grant\nprogram to award funds to eligible entities on a competitive basis to\ncreate employment opportunities for individuals under section 402.\n(b) Criteria for Awarding Grant Funds.--\n(1) Priorities.--In awarding grants under this title, the\nDirector shall--\n(A) give priority to eligible entities that plan to\nuse such grant funds to create jobs to be filled by\npermanent and full-time employees; and\n(B) in the case of eligible entities that plan to\nuse such grant funds for functions typically performed\nby State governments or units of general local\ngovernment, give priority to eligible entities that are\nState governments or units of general local government.\n(2) Additional criteria.--In awarding grants under this\ntitle, the Director shall take into consideration--\n(A) any recommendations of the advisory committee\nestablished in section 404; and\n(B) any information, including reports provided\npursuant to section 405, from the Bureau of Labor\nStatistics on the impacts of artificial intelligence on\nthe labor market.\n(c) Application.--To be eligible to receive a grant under this\ntitle, an eligible entity shall submit to the Director an application--\n(1) at such time, in such manner, and containing such\ninformation as the Director may require; and\n(2) which shall include such assurances as may be necessary\nto ensure that such entity has the policies described in\nsubsection (e).\n(d) Interagency Task Force.--The Director shall establish an\ninteragency task force to assist the Director in reviewing any\napplications submitted under subsection (c), which shall include\nFederal agencies selected by the Director.\n(e) Additional Requirements for Eligible Entities.--To be eligible\nto receive a grant under this section, an eligible entity shall be\nrequired to have each of the following policies with respect to any\nemployee hired using grant funds awarded under this title:\n(1) Collective bargaining.--A collective bargaining\nagreement, or written policy, not to prevent employees from\nexercising the rights guaranteed to employees under section 7\nof the National Labor Relations Act (29 U.S.C. 157).\n(2) Notice requirement.--Policies that require--\n(A) the posting and maintenance of notices that\ncontain information regarding the rights of such\nemployees under the National Labor Relations Act (29\nU.S.C. 151 et seq.) in any workplace of an eligible\nentity in which employees described in section 402(c)\nwork;\n(B) that such employees are provided with notice\nand information regarding the benefits and pay required\nfor each job created under this Act in section 402(d)\nat the start of employment; and\n(C) such eligible entity to recognize the exclusive\nrepresentative selected by the employees in the case\nthat more than 50 percent of the employees indicate the\ndesire to be represented by such exclusive\nrepresentative.\n(3) Local hiring.--Policies that provide a preference for\nhiring employees in the same metropolitan area as the site of\nemployment, as determined by the eligible entity, consistent\nwith applicable Federal law and subject to rules issued by the\nSecretary of Labor.\n(4) Limitation.--An eligible entity that is a tribal\ngovernment shall not be subject to the requirements of this\nsubsection.\n\nSEC. 402. USE OF FUNDS.\n\n(a) In General.--Each eligible entity awarded a grant under section\n401 shall use such funds to hire employees for jobs for which the\nprimary duties are to be carried out by a natural person and that\nprovide--\n(1) the support described in subsection (b); and\n(2) the benefits described in subsection (d).\n(b) Use of Funds.--An eligible entity shall use such grant funds to\nhire employees for jobs that provide job creation and support for any\nof the following in the geographic area in which such grant recipient\nis located:\n(1) Job creation to expand child care and early childhood\neducation programs, including staffing licensed child care\nfacilities, supporting preschool and early learning programs,\nand providing classroom assistance, after-school programming,\nbefore-school programming, family engagement services,\ndevelopmental screenings, literacy initiatives, and nutrition\nsupport for young children.\n(2) Job creation to support public education programs,\nincluding tutoring, mentoring, classroom assistance, special\neducation support, school library services, educational\ntechnology assistance, adult literacy instruction, English\nlanguage learning programs, science, technology, engineering,\nand mathematics education, career and technical education\nsupport, school-based mental health care professionals, and\nenrichment programs for students of all ages.\n(3) Job creation to support health initiatives and\nprograms, including support for mental health professionals,\nhealth care workers at underserved hospitals and clinics,\ncommunity health outreach, vaccination campaigns, disease\nprevention programs, behavioral health support, substance use\nprevention, public health education, health data collection,\nemergency preparedness, and assistance to local health\ndepartments.\n(4) Job creation to support elder care and disability\nsupport services, including non-medical in-home assistance,\ncompanionship services, transportation assistance, meal\ndelivery, respite care, case management support, accessibility\nimprovements, independent living services, and programs that\nenable older adults and individuals with disabilities to remain\nsafely in their communities.\n(5) Job creation to support housing construction and\nrehabilitation, including the construction, rehabilitation,\nweatherization, accessibility modifications, lead hazard\nremediation, energy efficiency upgrades for homes.\n(6) Job creation to support housing-insecure or homeless\nindividuals, including homelessness outreach and supportive\nhousing services.\n(7) Job creation to support community violence prevention\nand public safety, including violence interruption initiatives,\nyouth mentoring, neighborhood outreach, victim assistance,\ncrisis intervention support, emergency preparedness education,\nand other evidence-based public safety programs.\n(8) Job creation to support scientific research and\ninnovation, including technical support for federally funded\nresearch, laboratory operations, environmental monitoring,\nscientific field work, research data management, technology\ndevelopment, public-interest innovation, and research\nassistance performed by Federally Funded Research and\nDevelopment Centers (as such term is defined in section 2.101\nof title 48, Code of Federal Regulations, or any successor\nregulation) or an institution of higher education operated by a\nState or political subdivision of a State.\n(9) Job creation to support the construction, repair,\nmaintenance, modernization, and inspection of roads, bridges,\nrail systems, airports, ports, public buildings, drinking water\nsystems, wastewater facilities, broadband infrastructure,\nsidewalks, bicycle facilities, parks, and other public\ninfrastructure.\n(10) Job creation to support the commissioning of public\nart projects, museum support, archival preservation, library\nservices, digitization of historical records, cultural\nprogramming, preservation of historic sites, documentation of\nlocal history, and community arts education.\n(11) Job creation to support strengthening environmental\nconservation and climate resilience including through habitat\nrestoration, wetland conservation, invasive species removal,\nurban forestry, watershed protection, coastal restoration, soil\nconservation, carbon sequestration projects, renewable energy\ndeployment, energy efficiency improvements, and climate\nadaptation initiatives.\n(12) Job creation to support wildfire prevention and\ndisaster preparedness programs, including forest management,\nhazardous fuel reduction, flood mitigation, emergency shelter\npreparation, disaster planning, emergency logistics, post-\ndisaster debris removal, hazard mapping, community resilience\nprojects, and recovery assistance following federally declared\ndisasters.\n(13) Job creation to support the repair, remodeling, and\nbeautification of schools, community centers, libraries, and\nother community-based public facilities, and the increase in\nthe number of workers at such schools, community centers,\nlibraries, and other community-based public facilities.\n(14) Job creation to support the renovation, enhancement,\nand maintenance of parks, playgrounds, public and tribal lands,\ntrails, and other public spaces.\n(15) Job creation to support local news and journalism,\nincluding local news funds, local news and community\ninformation organizations, journalism fellowship programs, and\nthe maintenance and expansion of local, nonprofit, and public-\ninterest news gathering and reporting capacity.\n(16) Job creation to support programs and training\nactivities under the Workforce Innovation and Opportunity Act\n(29 U.S.C. 3101 et seq.).\n(17) Job creation to support other activities as determined\nby the Director and the advisory committee established under\nsection 404 to address public needs.\n(c) Employee of an Eligible Entity.--\n(1) In general.--To be eligible to be an employee hired by\nan eligible entity with grant funds awarded under this title,\nan individual shall--\n(A) be 18 years or older; and\n(B) subject to paragraph (2), be hired to perform\nany service for an eligible entity as an employee of\nsuch entity.\n(2) Exceptions.--An individual hired to perform any service\nfor an eligible entity shall not be considered an employee of\nsuch entity if--\n(A) such individual is free from control and\ndirection in connection with the performance of such\nservice, both under any contract for the performance of\nsuch service and in fact;\n(B) the service performed by such individual is\noutside the usual course of the business of the entity;\nor\n(C) such individual is customarily engaged in an\nindependently established trade, occupation,\nprofession, or business of the same nature as that\ninvolved in such service.\n(d) Job Requirements.--An eligible entity awarded a grant under\nsection 401 shall provide each employee described under subsection (c)\nhired for the purpose of providing support under subsection (b) with--\n(1) a wage of not less than the greater of--\n(A) the minimum wage rate as established under\nsection 6 of the Fair Labor Standards Act of 1938 (29\nU.S.C. 206);\n(B) the minimum wage rate as established under\napplicable State or local law; or\n(C) the prevailing wage rate paid to workers in the\nsame locality for similar work, as determined by the\nSecretary of Labor, and not less than the greater of\nthe prevailing wage required under applicable Federal,\nState, or local prevailing wage statute;\n(2) coverage under a health insurance benefits plan\ncomparable to the health insurance benefits plan offered to\nFederal employees under the Federal Employees Health Benefits\nProgram established under chapter 89 of title 5, United States\nCode;\n(3) at least 12 workweeks of family and medical leave\nbenefits during any 12-month period under section 102(a) of the\nFamily and Medical Leave Act of 1993 (29 U.S.C. 2612(a)) except\nthat such employee shall be paid at a rate equal to their\nregular rate of pay for each week of such leave; and\n(4) the ability to earn 1 hour of paid leave for every 30\nhours worked, but not greater than 56 hours of such leave in a\nyear unless such entity chooses to set a higher limit, to be\nused by such employee for any purpose.\n(e) Nondisplacement.--\n(1) Nondisplacement of existing employees.--An eligible\nentity may not use grant funds awarded under section 401 to\nhire an employee that meets the requirements of subsection (c)\nfor a job created under this section if--\n(A) employing such employee will result in the\nlayoff or partial displacement of an existing employee\nof such entity;\n(B) such employee will assume any of the duties or\nresponsibilities of an existing employee of such entity\nwho is on strike; or\n(C) such employee will perform work that is the\nsame or substantially similar to the work performed by\nany existing employee at the same site of employment,\nand if such existing employee--\n(i) has been laid off or partially\ndisplaced as a result of such employee hired\nfrom grant funds awarded under section 401; and\n(ii) has not been offered to be restored to\nthe position such existing employee had\nimmediately prior to being laid off or\npartially displaced.\n(2) Existing employee defined.--The term ``existing\nemployee'', when used with respect to an eligible entity, means\nan employee who was an employee of the eligible entity on the\ndate prior to the date an individual was hired using grant\nfunds under this title.\n\nSEC. 403. REPORT.\n\nNot later than one year after the first grant is awarded under\nsection 401, and annually thereafter, the Director shall submit a\nreport to the Committees on Education and Workforce of the House of\nRepresentatives and the Committee on Health, Education, Labor, and\nPensions of the Senate, including--\n(1) the number of grants awarded under section 401; and\n(2) data on the jobs created under section 402 as a result\nof such grants, including--\n(A) the number of jobs created for each grant\nawarded under section 401; and\n(B) the average and median wage and the wage range\npaid by eligible entities for such jobs.\n\nSEC. 404. ADVISORY COMMITTEE.\n\n(a) Establishment.--Not later than 180 days after the date of\nenactment of this Act, or 90 days after the establishment of the Office\nunder title III, whichever is sooner, the Director shall establish an\nadvisory committee (in this section referred to as the ``Committee'')\nto advise the Office regarding the grant program established under\nsection 401.\n(b) Membership.--The Committee shall be composed of the following\nmembers:\n(1) A designee of the Secretary of Labor.\n(2) A designee of the Secretary of Commerce.\n(3) A designee of the Secretary of Education.\n(4) A designee of the Chair of the Federal Reserve.\n(5) A designee of the Chair of the National Labor Relations\nBoard.\n(6) One representative from the National Science\nFoundation.\n(7) One representative from the Council of Economic\nAdvisors of the Executive Office of the President.\n(8) One representative from the Office of Science and\nTechnology Policy of the Executive Office of the President.\n(9) Not less than one representative from any union with\ntwo or more branches located in the States or territories of\nthe United States and whose membership exceeds 50,000 members.\n(10) The governor of each State or their designee.\n(11) Two economists studying macroeconomic labor trends.\n(c) Chairperson.--The Chairperson of the Committee shall be\ndesignated by the Director.\n(d) Meetings.--Not later than 30 days after the date of enactment\nof this Act, and on a quarterly basis thereafter, the Committee shall\nmeet with the Office to advise the Director on the development and\nimplementation of the jobs program under this title.\n(e) Inapplicability of the Federal Advisory Committee Act.--Chapter\n10 of title 5, United States Code (commonly known as the ``Federal\nAdvisory Committee Act''), shall not apply to the Committee.\n\nSEC. 405. BUREAU OF LABOR STATISTICS DUTIES.\n\n(a) In General.--The Bureau of Labor Statistics shall collect,\ncollate, and report on the impacts of artificial intelligence on the\nworkforce, including impacts beyond--\n(1) job displacement as a result of artificial\nintelligence; and\n(2) the degradation of existing jobs, including employees\nreceiving lower pay or fewer hours or such jobs becoming\ntemporary as a result of artificial intelligence.\n(b) Authorization of Appropriations.--There is authorized to be\nappropriated to the Bureau of Labor Statistics 20 million dollars for\neach fiscal year beginning fiscal year 2027 and ending fiscal year 2031\nto carry out this section.\n\nSEC. 406. ADDITIONAL WORKFORCE INNOVATION AND OPPORTUNITY ACT FUNDING.\n\nFor the fiscal year 2027, and for each fiscal year thereafter,\nthere is authorized to be appropriated not greater than 20 percent of\nthe funds appropriated to the trust fund established under section 201\nto fund programs and training activities under the Workforce Innovation\nand Opportunity Act (29 U.S.C. 3101 et seq.).\n\nSEC. 407. DEFINITIONS.\n\nIn this Act:\n(1) Artificial intelligence.--The term ``artificial\nintelligence'' has the meaning given such term in section 5002\nof the National Artificial Intelligence Initiative Act of 2020\n(15 U.S.C. 9401).\n(2) Director.--The term ``Director'' means the Director of\nthe Office of Job Creation.\n(3) Eligible entity.--The term an ``entity eligible''\nmeans--\n(A) a State government;\n(B) a unit of general local government, as defined\nin section 3 of the Workforce Innovation and\nOpportunity Act (29 U.S.C. 3102);\n(C) a tribal government;\n(D) an elementary school or a secondary school, as\ndefined in section 8101 of the Elementary and Secondary\nEducation Act of 1965 (20 U.S.C. 7801), that derive\ntheir support entirely or primarily from public funds;\n(E) a local or State educational agency, as defined\nin section 8101 of the Elementary and Secondary\nEducation Act of 1965 (20 U.S.C. 7801);\n(F) an institution of higher education; or\n(G) an organization described in section 501(c) of\nthe Internal Revenue Code of 1986 and exempt from\ntaxation under section 501(a) of such Code.\n(4) Full-time employee.--The term ``full-time employee''\nmeans an employee who is employed, on average, at least 30\nhours a week in a calender month.\n(5) Institution of higher education.--The term\n``institution of higher education'' has the meaning given such\nterm in section 101 of the Higher Education Act of 1965 (20\nU.S.C. 1001).\n(6) Partial displacement.--The term ``partial\ndisplacement'' means any reduction in hours, wages, or\nemployment benefits of an employee.\n(7) Permanent employee.--The term ``permanent employee''\nmeans an employee who is not designated as a temporary employee\nand whose employment does not terminate after 1 year or less\nafter the date on which such employee began work at such job.\n<all>","changes":[],"passport":{"data":{"act":{"jurisdiction":"США","title_official":"AI Tax and Work Protection Act","title_short":"Закон о налогах на искусственный интеллект и защите рабочих мест","level":"законопроект","date_adopted":"2026-08-06","date_in_force":"Через год после принятия","date_version":"","phased":"","status":"законопроект: на рассмотрении","sunset":"","regulator":"Министерство финансов США, Министерство труда США","related":"Внутренний налоговый кодекс США"},"goal":{"problem":"Рост использования искусственного интеллекта приводит к сокращению занятости и изменению структуры рынка труда","goal":"Введение специального налога на использование крупных моделей искусственного интеллекта и создание фонда поддержки рабочих мест","targets":"Создание новых рабочих мест, поддержка существующих сотрудников","scope":"Компании-разработчики и продавцы больших моделей искусственного интеллекта, государственные органы, образовательные учреждения, некоммерческие организации","exclusions":"Государственные исследования, университетские проекты, некоммерческие научные центры"},"subjects_note":{"protected":"Работники, потерявшие работу вследствие внедрения технологий искусственного интеллекта"},"subjects":[{"role":"Поставщик","who":"Компания, которая разрабатывает, продаёт доступ или модифицирует большие модели искусственного интеллекта","criteria":"Использование вычислительной мощности более 10^25 операций, получение дохода от соответствующих транзакций","count":"нет данных"}],"norms":[{"address":"Sec. 101(a)","addressee":"Поставщик","essence":"Обложение налогом разработчиков и продавцов больших моделей искусственного интеллекта","type":"Обязанность","mechanism":"Барьер входа","cost_channel":"Прямой платёж","cost_kind":"Регулярные","trigger":"Постоянно","sanction":"Штраф за уклонение от уплаты налогов согласно внутреннему налоговому законодательству США","refs":"Внутренний налоговый кодекс США","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 101(b)(6)","addressee":"Поставщик","essence":"Определение понятия \"покрытое лицо\" - компании, которые используют крупные модели искусственного интеллекта для сокращения рабочей силы","type":"Ограничение","mechanism":"Информирование","cost_channel":"Нет прямых издержек","cost_kind":"По событию","trigger":"При использовании технологии для сокращения персонала","sanction":"Отсутствует","refs":"","form":"Бумажная/Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 101(b)(7)","addressee":"Поставщик","essence":"Определение термина \"фундаментальная модель\", используемое для расчёта налоговой базы","type":"Информационное","mechanism":"Информирование","cost_channel":"Нет прямых издержек","cost_kind":"Разовое","trigger":"До начала деятельности","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 201","addressee":"Госорган","essence":"Учреждение целевого фонда Министерства труда США для распределения налоговых поступлений","type":"Полномочие","mechanism":"Распределение риска","cost_channel":"Капитальные","cost_kind":"Регулярные","trigger":"После поступления средств","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 301","addressee":"Госорган","essence":"Организация Управления защиты труда при Министерстве труда США","type":"Полномочие","mechanism":"Распределение риска","cost_channel":"Капитальные","cost_kind":"Разовые","trigger":"Через 90 дней после вступления закона в силу","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через 90 дней после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 401","addressee":"Госорган","essence":"Установление программы предоставления грантов организациям для создания рабочих мест","type":"Полномочие","mechanism":"Распределение риска","cost_channel":"Капитальные","cost_kind":"Регулярные","trigger":"После получения финансирования","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 402","addressee":"Потребитель","essence":"Предоставление информации о правах работников, получающих финансирование из гранта","type":"Право","mechanism":"Информирование","cost_channel":"Нет прямых издержек","cost_kind":"По событию","trigger":"При получении работы","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 403","addressee":"Госорган","essence":"Подготовка ежегодных отчётов о результатах программы создания рабочих мест","type":"Обязанность","mechanism":"Информирование","cost_channel":"Административные","cost_kind":"Регулярные","trigger":"Ежегодно","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 404","addressee":"Госорган","essence":"Формирование консультативного комитета для разработки рекомендаций по программе создания рабочих мест","type":"Полномочие","mechanism":"Информирование","cost_channel":"Административные","cost_kind":"Разовые","trigger":"Через полгода после вступления закона в силу","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через полгода после принятия закона","ru_analog":"Требует проверки"},{"address":"Sec. 405","addressee":"Госорган","essence":"Сбор и анализ данных о влиянии искусственного интеллекта на рабочую силу","type":"Обязанность","mechanism":"Информирование","cost_channel":"Административные","cost_kind":"Регулярные","trigger":"Постоянно","sanction":"Отсутствует","refs":"","form":"Цифровая","in_force":"Через год после принятия закона","ru_analog":"Требует проверки"}]},"made_by":"GigaChat-2-Max","made_at":"2026-09-10 12:15:49","edited_at":null,"edited_by":null}}