Brookings

Brookings examines options and stakes of taxing AI

Brookings notes that roughly 85% of U.S. federal tax receipts come from individual income and payroll taxes, so AI shifting income from labor to capital could erode revenue. Lawmakers have proposed AI-specific taxes targeting stages from computing power to profits, aiming to sustain revenue, aid displaced workers and fund AI infrastructure, but the designs differ widely in timing, scope and administrative difficulty.