That's what Bill Gates proposed [0].
[0] https://finance.yahoo.com/news/bill-gates-wants-tax-robots-2...
Tax everything the company produces/profit more and reduce the tax on the human workers.
[0] https://finance.yahoo.com/news/bill-gates-wants-tax-robots-2...
Should Amazon pay taxes for using factory robots in lieu of people?
Should fabric manufacturers pays taxes for using automated looms instead of hand weaving ?
Even if lawmakers wanted to tax AI, how would they do it? How do you measure the AI usage level at a company, or the number of workers it has displaced?