Establishes Artificial Intelligence Apprenticeship Program and artificial intelligence apprenticeship tax credit program.

1. **ONE-SENTENCE SUMMARY:** This bill creates an apprenticeship program focused on artificial intelligence and offers tax credits to businesses that participate. 2. **KEY REQUIREMENTS:** - Enroll in the Artificial Intelligence Apprenticeship Program to train employees in AI skills. - Apply for tax credits related to the costs of the apprenticeship program. 3. **DEADLINES:** - The program is set to take effect on a date specified by the state, which is currently unknown. 4. **PENALTIES:** - There are no specific penalties outlined in the bill for non-compliance, but businesses may miss out on tax credits if they do not participate. 5. **SMB IMPACT:** Small businesses can benefit from reduced training costs through tax credits while enhancing their workforce's skills in a growing field. This could improve competitiveness and innovation in their operations.