Given the reality of future job losses due to automation, a 'tax on machine productivity' is merits discussion because the 'unemployed benefits' definitely will mount up and this may be a means of paying for them. IRS Code revisions/eliminations may be in order rather than simply making an additiona; bunch of laws??
https://thehill.com/homenews/media/...o-for-addressing-threat-of-automation-on-jobs
https://thehill.com/homenews/media/...o-for-addressing-threat-of-automation-on-jobs