H.R. 10044 (119th)Bill Overview

AI Tax and Work Protection Act

domestic policy
Cosponsors
Support
Democratic
Introduced
Aug 6, 2026
Discussions
Bill Text
Current stageCommittee

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 f…

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

The bill imposes a new excise tax on ‘‘foundation models’’ and certain AI token usage or AI services, with tax rates that rise when unemployment is higher. Revenue would flow into a dedicated trust fund to finance a new Work Protection Administration at the Department of Labor and a competitive grants program to create jobs in care, education, infrastructure, public health, environment, and other public-interest areas.

Why people may split

Left emphasizes worker protections and public-job funding; right sees innovation tax.

Watch point

Relative to its intended legislative type, this bill is a substantive policy change that is constructed with substantial, concrete statutory mechanics for a new excise tax and an accompanying jobs program administered by a newly established office.

The bill imposes a new excise tax on ‘‘foundation models’’ and certain AI token usage or AI services, with tax rates that rise when unemployment is higher.

Revenue would flow into a dedicated trust fund to finance a new Work Protection Administration at the Department of Labor and a competitive grants program to create jobs in care, education, infrastructure, public health, environment, and other public-interest areas.

The grant program sets minimum wage, benefits, paid leave, nondisplacement, and collective-bargaining–related requirements for funded hires.

Passage20/100

Large structural changes, new industry tax, and strong labor mandates create high controversy and bargaining needs; major revision likely before enactment.

CredibilityPartially aligned

Relative to its intended legislative type, this bill is a substantive policy change that is constructed with substantial, concrete statutory mechanics for a new excise tax and an accompanying jobs program administered by a newly established office. It includes many operational definitions, timelines, priorities for grants, and reporting duties, while delegating technical valuation and some implementation specifics to regulatory action.

Contention70/100

Left emphasizes worker protections and public-job funding; right sees innovation tax.

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
WorkersDevelopers · States

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • Potential benefitCreates a dedicated revenue stream to finance workforce transition and job-creation programs.
  • Potential benefitFunds competitive grants to create public-interest jobs in education, health, infrastructure, and care sectors.
  • WorkersConditions grant-funded jobs on wage, health, leave, and collective-bargaining protections for workers.
Likely burdened
  • DevelopersImposes an excise tax on AI token usage, raising costs for developers and service providers.
  • StatesMay discourage development, deployment, or hosting of large foundation models in the United States.
  • Potential burdenRequires valuation of tokens and transactions, creating compliance and administrative burdens for firms and IRS.
03 · Why people split

Why the argument around this bill splits.

Left emphasizes worker protections and public-job funding; right sees innovation tax.
Progressive90%

Likely broadly supportive: treats AI-driven disruption as needing mitigation and directs industry costs to public jobs.

Praises worker protections, collective-bargaining requirements, and funding for care, education, and climate resilience.

May want higher rates or stronger targeting but views the bill as a constructive, equity-focused response.

Leans supportive
Centrist60%

Mixed or cautiously supportive: appreciates addressing AI displacement and funding workforce programs, but cautious about tax design complexity and economic consequences.

Wants clearer definitions, rigorous evaluation, and fiscal accountability to minimize unintended harm to innovation and jobs.

Split reaction
Conservative15%

Likely opposed: views the bill as a tax and regulatory penalty on innovation that expands federal bureaucracy.

Concerned about harm to competitiveness, increased compliance costs, and labor-market intrusion via grant conditions favoring unions.

Likely resistant
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood20/100

Large structural changes, new industry tax, and strong labor mandates create high controversy and bargaining needs; major revision likely before enactment.

Scope and complexity
86%
Scopesweeping
86%
Complexityhigh
Why this could stall
  • Estimated revenue and macro fiscal impact absent
  • Definition thresholds for "foundation model" appear unclear or internally inconsistent
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

Left emphasizes worker protections and public-job funding; right sees innovation tax.

Large structural changes, new industry tax, and strong labor mandates create high controversy and bargaining needs; major revision likely b…

Unlocked analysis

Relative to its intended legislative type, this bill is a substantive policy change that is constructed with substantial, concrete statutory mechanics for a new excise tax and an accompanying jobs program administered b…

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
Open full analysis