AI That Lifts Workers Up—Not Throws Them Out
Tax credits for companies that use AI to make workers better. Tax penalties for companies that use AI to replace them. Training accounts for anyone left behind. Degrees optional.
Two Ways to Use AI. Only One Deserves a Tax Break.
Every company in America faces the same choice: use AI to make your workers more productive, or use AI to fire them. Right now, the tax code treats both the same. This bill changes that. Companies that augment workers get rewarded. Companies that replace workers lose their write-offs.
🤝 Augmentation
AI helps a nurse manage 40 patients instead of 25—same nurse, higher pay, better care
Software helps a machinist run 3 CNC machines instead of 1—output triples, worker stays
AI handles data entry so a claims adjuster spends time on complex cases—more valuable work
Workers learn new skills. Get raises. Keep their dignity.
🔄 Substitution
Self-checkout replaces 4 cashiers. Savings go to shareholders.
Autonomous trucks eliminate drivers. Small towns lose their tax base.
AI chatbot replaces a customer service department. 200 people get emails.
Productivity goes up. Paychecks go to zero.
Three Tiers. One Simple Rule.
Use AI to help your workers? Full write-off plus a tax credit. Neutral deployment? Half write-off. Use AI to replace people? Zero write-off. The tax code finally picks a side—and it picks people.
Full bonus depreciation. Keep 90%+ of staff for 36 months, maintain pay at 95%+, spend $2K/worker on training. Get the biggest write-off in the code.
Standard bonus depreciation. You didn't prove you're augmenting workers, but you didn't prove you're replacing them either. Half the benefit.
Zero bonus depreciation. If the AI replaced workers and you can't show otherwise, you depreciate like it's 1985. No fast write-off. No tax advantage.
Human-AI Augmentation Tax Credit
On top of depreciation, companies earn an additional credit on all Worker-First AI investments plus training costs:
Standard Rate
All Worker-First certified employers
Rural Area
Timber, ag, fishing, rural manufacturing zones
Small Business
Under $50M revenue / 500 employees
Skills-Based Hiring
No degree requirements where skills can be shown
Human Capital Bonus
Comprehensive training + career dev + profit-sharing
Training Deduction
Deduct 150% of retraining costs (175% for small biz)
$12,000 to Learn What's Next
If AI takes your job, this bill doesn't just say "sorry." It hands you a FutureSkill Training Account loaded with up to $12,000, pays 60% of your old wages for up to two years while you retrain, and connects you to the industries that are actually hiring. Plus $8,000 for apprenticeships and $5,000 for professional tools.
FutureSkill Training Account
Up to $12,000 for short-term certifications. Up to $20,000 for associate programs. Up to $30,000 for degree completion. Your choice of program, your timeline.
Up to $30KBridge Income Support
60% of your old paycheck for up to 2 years while you're in an approved training program. Capped at 130% of state average wage. You learn, you eat.
Up to 104 weeksApprenticeship Grants
$8,000 for tools, equipment, and supplies when you enter a registered apprenticeship in a High-Demand Skill. Learn by doing, not by sitting in a lecture hall.
$8K grantTool Grants
$5,000 for professional tools when you demonstrate practical competence in your trade. A welder needs a rig, not a diploma. This buys the rig.
$5K grantShow What You Can Do. Not What You Paid For.
A four-year degree costs $100,000 and proves you can sit in a classroom. A skills assessment costs nothing and proves you can do the job. This bill rewards companies that hire based on ability, bans degree requirements from federal contracts where skills can be demonstrated, and creates a national registry of Industry-Recognized Certifications that don't require college.
Skills-Based Hiring Credit
2% tax credit on wages paid to employees hired through skills assessment instead of degree screening. Show you can weld, code, or wire a panel—get the job. The company gets a tax break for hiring you.
Federal Contractor Mandate
Any company with a federal contract over $500,000 must eliminate degree requirements where practical competence can be demonstrated. The government stops being the biggest credentialist in America.
Certification Registry
A federal registry of Industry-Recognized Certifications in trades, tech, healthcare, and energy. Recognized everywhere. No college required. Practical Competence, nationally validated.
Lifelong Learning Accounts
Tax-free employer-funded accounts for ongoing certifications and skill upgrades. Contributions deductible. Earnings tax-free. Your career never stops growing.
Work Is a Calling, Not Just a Paycheck
Every major tradition agrees: meaningful work is essential to human dignity. This bill protects it.
Success Isn't Just Productivity Numbers
This bill tracks whether workers are actually thriving—not just whether the company's stock price went up. If flourishing metrics don't improve, the programs get reformed. That's real accountability.
Meaningful Work
Job satisfaction, purpose, career growth
Education
Training completion, certifications, skills gained
Financial Stability
Wages, employment, wealth building
Time Affluence
Work-life balance, leisure, family time
Practical Competence
Skills-based hiring rates rising
Natural Aristocracy
Advancement by talent, not connections
Generates a $63–92 Billion Surplus
A 2% payroll tax on large employers funds the entire program—and then some. Companies with Worker-First certification are 100% exempt. Small businesses under 50 employees pay nothing. The net result over 10 years: $63 to $92 billion more coming in than going out.
10-Year Revenue
10-Year Spending
What This Bill Promises
AI Should Work for Workers.
Technology should lift people up, not throw them away. This bill makes that the law. Read it. Share it. Demand it.