The Make AI Work for Americans Act establishes a comprehensive framework to help American workers adapt to artificial intelligence-driven economic changes through a $30 billion Artificial Intelligence Horizon Fund and targeted tax provisions on AI companies. The bill creates new workforce development programs, including paid national service placements in human-centered fields like healthcare and education, guaranteed training accounts of at least $7,000 for workers, and enhanced community college AI training programs. It imposes a $1.10 per million computational units tax on AI services and a 50% excess profits tax on large AI companies with over $100 million in annual revenue, with both taxes taking effect after December 31, 2026. The legislation also strengthens unemployment insurance by requiring states to provide at least 26 weeks of benefits, establishes an Artificial Intelligence Advisory Council to oversee fund allocation and monitor labor market disruption, and directs the Department of Labor to develop workplace guidelines for safe and ethical AI use. All programs emphasize support for displaced workers, early-career workers, underserved communities, and veterans, with implementation beginning through state and tribal workforce agencies.