AYO BOWMAN
November 2026
While the AI revolution has threatened massive worker displacement at all levels of the economy, few regulatory proposals have surfaced. This Article proposes the AI Workforce Retention Credit (AIWRC): a conditional tax incentive providing qualifying employers up to fifty percent of wages during a six-month transition period to retrain workers otherwise facing AI-related displacement. Assistance would be limited by worker-specific projected public benefits and conditioned on enforceable training, retention, and verification obligations that comply with existing New Jersey law.
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Before the Layoffs: Buying Retention at the AI Inflection Point