Microsoft co-founder Bill Gates, in a new essay on AI's impact, suggested creating "Human Reserved" roles, similar to nature reserves, to protect workers from automation. He argues that current tax rules incentivize replacing staff with machines, and taxing AI usage and robots could help fund retraining and social support for displaced workers. Gates estimates that under the most aggressive version of his proposal, up to 40% of jobs could be reserved for humans. According to Challenger, Gray and Christmas data, employers have cited AI in 184,538 job cut announcements since 2023.