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A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on systemically important AI activity, and for other purposes.

Congress.gov US Congress Published: 2026-06-18 00:00:00

A new bill proposes an amendment to the Internal Revenue Code of 1986 that would establish an excise tax on activities deemed systemically important in the field of artificial intelligence. This legislation aims to regulate and potentially mitigate risks associated with significant AI operations. Further details on the specific criteria for determining "systemically important" AI activities and the tax structure have yet to be disclosed.

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