AI Tax and Work Protection Act

In this Act:

(1) Artificial intelligence. The term artificial intelligence has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 (15 U.S.C. 9401).

(2) Director. The term Director means the Director of the Office of Job Creation.

(3) Eligible entity. The term an entity eligible means—

(A) a State government;

(B) a unit of general local government, as defined in section 3 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102);

(C) a tribal government;

(D) an elementary school or a secondary school, as defined in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801), that derive their support entirely or primarily from public funds;

(E) a local or State educational agency, as defined in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801);

(F) an institution of higher education; or

(G) an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code.

(4) Full-time employee. The term full-time employee means an employee who is employed, on average, at least 30 hours a week in a calender month.

(5) Institution of higher education. The term institution of higher education has the meaning given such term in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001).

(6) Partial displacement. The term partial displacement means any reduction in hours, wages, or employment benefits of an employee.

(7) Permanent employee. The term permanent employee means an employee who is not designated as a temporary employee and whose employment does not terminate after 1 year or less after the date on which such employee began work at such job.