Make AI Work for Americans Act

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Read twice and referred to the Committee on Finance.

New taxes on big AI companies would fund job training and unemployment benefits for Americans.

This bill would create a new fund, paid for by taxes on large artificial intelligence and digital advertising companies. The money would go towards training workers for new jobs, improving unemployment benefits, and supporting small businesses and national service programs, helping Americans adapt to changes brought by AI.

What Would Change

Today, there are no specific federal taxes on AI or digital advertising to fund workforce adaptation, and unemployment benefits vary widely by state. This bill would create dedicated funding from new taxes on large AI and digital ad companies to pay for national programs that train workers, support entrepreneurs, and set minimum standards for unemployment benefits across states.

Key Provisions

Creates an Artificial Intelligence Horizon Fund with an initial $30 billion and ongoing tax revenue from AI-related businesses.
Imposes a 5% tax on digital advertising revenue for large companies (over $50 billion global revenue or $1 billion US revenue, and over $50 million in digital ad revenue).
Imposes a tax of $1.10 per million units of computational processing on AI services used to generate content, with an exemption for the first million units per user.
Imposes a 50% "excess profits" tax on large AI development companies (over $100 million revenue) when profits exceed 40% of gross receipts.
Establishes a "National Service for America's Future" program to create paid service-to-career pathways in human-centered jobs, paying at least $20 per hour.

View on Congress.gov

S 5518 · 119th Congress · AI Summary by gemini-2.5-flash · 1/10

Make AI Work for Americans Act

What Would Change

Key Provisions

Lobbying Activity