{
  "legislationId": "119_HR_7576",
  "lastUpdate": "2026-03-10T22:18:52.919Z",
  "history": [
    {
      "timestamp": "2026-03-10T22:18:52.919Z",
      "source_url": "https://www.congress.gov/119/bills/hr7576/BILLS-119hr7576ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7576 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7576 To amend the Internal Revenue Code of 1986 to establish a credit for workforce artificial intelligence training, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Gottheimer (for himself and Mr. Lawler) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a credit for workforce artificial intelligence training, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``AI Workforce Training Act''. SEC. 2. TAX CREDIT FOR WORKFORCE ARTIFICIAL INTELLIGENCE TRAINING. (a) Establishment of Credit.-- (1) In general.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. CREDIT FOR WORKFORCE ARTIFICIAL INTELLIGENCE TRAINING. ``(a) In General.--For purposes of section 38, the workforce artificial intelligence training credit determined under this section for any taxable year is an amount equal to 30 percent of the qualified artificial intelligence training expenses of the taxpayer for such taxable year. ``(b) Dollar Limitation.-- ``(1) In general.--The amount of the credit determined under subsection (a) for any taxpayer for any taxable year shall not exceed $2,500 for each employee of such taxpayer with respect to whom qualified artificial intelligence training expenses are paid or incurred by such taxpayer during such taxable year. ``(2) Inflation adjustment.--In the case of any taxable year beginning after 2026, the dollar amount specified in paragraph (1) shall be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. ``(c) Qualified Artificial Intelligence Training Expenses.-- ``(1) In general.--For purposes of this section, the term `qualified artificial intelligence training expenses' means, with respect to any taxpayer, amounts paid or incurred for-- ``(A) any expenses required for the enrollment or attendance of any employee of such taxpayer at an accredited artificial intelligence training program, including workshops, certificate programs, and courses on prompt engineering, data literacy, machine learning fundamentals, or artificial intelligence ethics, ``(B) the wages of any such employee while such employee attends a program, workshop, or course described in paragraph (1), and ``(C) any expenses related to developing or providing in-house artificial intelligence training for any such employee. ``(2) Wages.--For purposes of paragraph (1), the term `wages' has the meaning given to such term in section 3306(b) (determined without regard to any dollar limitation contained in such section). ``(d) Denial of Double Benefit.--In the case of any qualified artificial intelligence training expenses with respect to which credit is allowed under subsection (a)-- ``(1) no other credit or deduction shall be allowed for, or by reason of, any such expense to the extent of the amount of such credit, and ``(2) the basis of any property shall be reduced by the amount of such credit to the extent that such expenses were taken into account in determining such basis. ``(e) Regulations.--The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations to prevent the abuse of the purposes of this section.''. (2) Clerical amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``45BB. Credit for workforce artificial intelligence training.''. (b) Credit Made Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) the workforce artificial intelligence training credit determined under section 45BB.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. PUBLIC OUTREACH CAMPAIGN; REPORT TO CONGRESS. (a) Public Outreach Campaign.--Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury, Secretary of Labor, and Secretary of Commerce (referred to in this section as the ``Secretaries'') shall jointly develop and carry out a public outreach campaign to promote the availability of the workforce artificial intelligence training credit under section 45BB of the Internal Revenue Code of 1986, as added by section 2. Such campaign shall include the publication of information on such credit, informational webinars for businesses, and distribution of multilingual informational materials through small business development centers, trade associations, and workforce boards. (b) Report to Congress.--Not later than 360 days after the date of the enactment of this Act, and annually thereafter, the Secretaries shall submit to Congress a report on the public outreach campaign carried out under subsection (a) and any measurable outcomes of such campaign. <all>\n\nSUMMARY TO EVALUATE:\nTitle: New Tax Credits for Artificial Intelligence Workforce Training\nSummary: This bill creates a tax credit for employers who pay for their employees to learn about artificial intelligence. It aims to make AI education more affordable for businesses and help workers gain valuable new tech skills.\nKey Points: Businesses can claim a tax credit worth 30% of their qualified AI training costs., The credit is capped at $2,500 per employee each year, with adjustments for inflation., Covered costs include course fees, employee wages during training, and internal training development., The government will launch an outreach program to help small businesses access these benefits.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-03-10T22:13:20.891Z",
      "source_url": "https://www.congress.gov/119/bills/hr7576/BILLS-119hr7576ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7576 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7576 To amend the Internal Revenue Code of 1986 to establish a credit for workforce artificial intelligence training, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2026 Mr. Gottheimer (for himself and Mr. Lawler) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a credit for workforce artificial intelligence training, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``AI Workforce Training Act''. SEC. 2. TAX CREDIT FOR WORKFORCE ARTIFICIAL INTELLIGENCE TRAINING. (a) Establishment of Credit.-- (1) In general.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. CREDIT FOR WORKFORCE ARTIFICIAL INTELLIGENCE TRAINING. ``(a) In General.--For purposes of section 38, the workforce artificial intelligence training credit determined under this section for any taxable year is an amount equal to 30 percent of the qualified artificial intelligence training expenses of the taxpayer for such taxable year. ``(b) Dollar Limitation.-- ``(1) In general.--The amount of the credit determined under subsection (a) for any taxpayer for any taxable year shall not exceed $2,500 for each employee of such taxpayer with respect to whom qualified artificial intelligence training expenses are paid or incurred by such taxpayer during such taxable year. ``(2) Inflation adjustment.--In the case of any taxable year beginning after 2026, the dollar amount specified in paragraph (1) shall be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. ``(c) Qualified Artificial Intelligence Training Expenses.-- ``(1) In general.--For purposes of this section, the term `qualified artificial intelligence training expenses' means, with respect to any taxpayer, amounts paid or incurred for-- ``(A) any expenses required for the enrollment or attendance of any employee of such taxpayer at an accredited artificial intelligence training program, including workshops, certificate programs, and courses on prompt engineering, data literacy, machine learning fundamentals, or artificial intelligence ethics, ``(B) the wages of any such employee while such employee attends a program, workshop, or course described in paragraph (1), and ``(C) any expenses related to developing or providing in-house artificial intelligence training for any such employee. ``(2) Wages.--For purposes of paragraph (1), the term `wages' has the meaning given to such term in section 3306(b) (determined without regard to any dollar limitation contained in such section). ``(d) Denial of Double Benefit.--In the case of any qualified artificial intelligence training expenses with respect to which credit is allowed under subsection (a)-- ``(1) no other credit or deduction shall be allowed for, or by reason of, any such expense to the extent of the amount of such credit, and ``(2) the basis of any property shall be reduced by the amount of such credit to the extent that such expenses were taken into account in determining such basis. ``(e) Regulations.--The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations to prevent the abuse of the purposes of this section.''. (2) Clerical amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``45BB. Credit for workforce artificial intelligence training.''. (b) Credit Made Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) the workforce artificial intelligence training credit determined under section 45BB.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. PUBLIC OUTREACH CAMPAIGN; REPORT TO CONGRESS. (a) Public Outreach Campaign.--Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury, Secretary of Labor, and Secretary of Commerce (referred to in this section as the ``Secretaries'') shall jointly develop and carry out a public outreach campaign to promote the availability of the workforce artificial intelligence training credit under section 45BB of the Internal Revenue Code of 1986, as added by section 2. Such campaign shall include the publication of information on such credit, informational webinars for businesses, and distribution of multilingual informational materials through small business development centers, trade associations, and workforce boards. (b) Report to Congress.--Not later than 360 days after the date of the enactment of this Act, and annually thereafter, the Secretaries shall submit to Congress a report on the public outreach campaign carried out under subsection (a) and any measurable outcomes of such campaign. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe na szkolenia z zakresu sztucznej inteligencji dla pracowników\",\n  \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową dla pracodawców, którzy inwestują w szkolenia swoich pracowników z zakresu sztucznej inteligencji. Dzięki temu firmy mogą odzyskać część kosztów kursów, co ma ułatwić pracownikom zdobywanie nowoczesnych umiejętności cyfrowych.\",\n  \"pl_key_points\": [\n    \"Pracodawcy otrzymają ulgę podatkową w wysokości 30% kosztów szkoleń z zakresu AI.\",\n    \"Maksymalna kwota ulgi to 2500 USD na jednego pracownika w ciągu roku podatkowego.\",\n    \"Dofinansowanie obejmuje kursy, certyfikaty, wynagrodzenia za czas nauki oraz tworzenie własnych programów szkoleniowych.\",\n    \"Rząd przeprowadzi kampanię informacyjną, aby pomóc małym firmom skorzystać z nowych przepisów.\"\n  ],\n  \"eng_ai_title\": \"New Tax Credits for Artificial Intelligence Workforce Training\",\n  \"eng_summary\": \"This bill creates a tax credit for employers who pay for their employees to learn about artificial intelligence. It aims to make AI education more affordable for businesses and help workers gain valuable new tech skills.\",\n  \"eng_key_points\": [\n    \"Businesses can claim a tax credit worth 30% of their qualified AI training costs.\",\n    \"The credit is capped at $2,500 per employee each year, with adjustments for inflation.\",\n    \"Covered costs include course fees, employee wages during training, and internal training development.\",\n    \"The government will launch an outreach program to help small businesses access these benefits.\"\n  ],\n  \"de_ai_title\": \"Steuergutschriften für KI-Schulungen von Mitarbeitern\",\n  \"de_summary\": \"Dieses Gesetz führt eine Steuergutschrift für Arbeitgeber ein, die in die Ausbildung ihrer Mitarbeiter im Bereich der künstlichen Intelligenz investieren. Ziel ist es, die Kosten für technologische Weiterbildung zu senken und die Belegschaft auf die Zukunft vorzubereiten.\",\n  \"de_key_points\": [\n    \"Unternehmen erhalten eine Steuergutschrift von 30 % der Kosten für KI-Schulungen.\",\n    \"Die Gutschrift ist auf 2.500 USD pro Mitarbeiter und Jahr begrenzt.\",\n    \"Förderfähig sind Kursgebühren, Gehälter während der Schulung und interne Fortbildungen.\",\n    \"Eine staatliche Informationskampagne wird Unternehmen bei der Inanspruchnahme unterstützen.\"\n  ],\n  \"fr_ai_title\": \"Crédits d'impôt pour la formation des employés à l'intelligence artificielle\",\n  \"fr_summary\": \"Ce projet de loi crée un crédit d'impôt pour les employeurs qui financent la formation de leur personnel à l'intelligence artificielle. Il vise à encourager l'acquisition de compétences numériques essentielles pour l'avenir du travail.\",\n  \"fr_key_points\": [\n    \"Les entreprises bénéficient d'un crédit d'impôt de 30 % sur les frais de formation en IA.\",\n    \"Le montant est plafonné à 2 500 $ par employé et par an.\",\n    \"Les frais couverts incluent les cours, les salaires pendant la formation et le développement interne.\",\n    \"Une campagne de sensibilisation aidera les petites entreprises à profiter de cette mesure.\"\n  ],\n  \"es_ai_title\": \"Créditos fiscales para la capacitación de trabajadores en inteligencia artificial\",\n  \"es_summary\": \"Esta ley establece un crédito fiscal para los empleadores que inviertan en la formación de sus empleados sobre inteligencia artificial. Busca facilitar que los trabajadores adquieran nuevas habilidades tecnológicas sin que suponga un alto costo para las empresas.\",\n  \"es_key_points\": [\n    \"Las empresas pueden deducir el 30 % de los gastos en capacitación de IA de sus impuestos.\",\n    \"El límite del crédito es de 2,500 USD por empleado al año.\",\n    \"Incluye costos de cursos, salarios durante el aprendizaje y desarrollo de programas internos.\",\n    \"Se lanzará una campaña informativa para que las pequeñas empresas conozcan este beneficio.\"\n  ],\n  \"it_ai_title\": \"Crediti d'imposta per la formazione dei lavoratori sull'intelligenza artificiale\",\n  \"it_summary\": \"Questa legge introduce un credito d'imposta per i datori di lavoro che finanziano corsi sull'intelligenza artificiale per i propri dipendenti. L'obiettivo è rendere l'aggiornamento tecnologico più accessibile e sostenere la crescita professionale dei lavoratori.\",\n  \"it_key_points\": [\n    \"Le imprese ricevono un credito d'imposta pari al 30% delle spese per la formazione in IA.\",\n    \"Il limite massimo è di 2.500 dollari per ogni dipendente all'anno.\",\n    \"Sono coperti i costi dei corsi, gli stipendi durante la formazione e lo sviluppo di programmi interni.\",\n    \"È prevista una campagna informativa per aiutare le piccole imprese ad accedere ai fondi.\"\n  ],\n  \"nl_ai_title\": \"Belastingvoordelen voor AI-trainingen van werknemers\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belastingvermindering in voor werkgevers die investeren in AI-cursussen voor hun personeel. Het doel is om werknemers te helpen moderne digitale vaardigheden te leren door de kosten voor bedrijven te verlagen.\",\n  \"nl_key_points\": [\n    \"Bedrijven krijgen een belastingvoordeel van 30% op de kosten voor AI-trainingen.\",\n    \"Het maximale voordeel is 2.500 dollar per werknemer per jaar.\",\n    \"Kosten voor cursussen, loon tijdens de training en interne programma's komen in aanmerking.\",\n    \"De overheid start een voorlichtingscampagne om bedrijven over deze regeling te informeren.\"\n  ],\n  \"pt_ai_title\": \"Créditos fiscais para formação de trabalhadores em inteligência artificial\",\n  \"pt_summary\": \"Esta lei cria um crédito fiscal para empregadores que paguem pela formação dos seus funcionários em inteligência artificial. O objetivo é incentivar a aprendizagem de novas tecnologias e reduzir os custos de capacitação para as empresas.\",\n  \"pt_key_points\": [\n    \"As empresas podem recuperar 30% dos gastos com formação em IA através de impostos.\",\n    \"O limite do crédito é de 2.500 dólares por funcionário a cada ano.\",\n    \"Estão cobertos os custos de cursos, salários durante a formação e desenvolvimento interno.\",\n    \"Haverá uma campanha pública para ajudar pequenas empresas a aceder a este benefício.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Labor\",\n    \"Informatization\"\n  ]\n}"
    }
  ]
}