A project presented by Delaware's government would permit owners of AI enterprises to avoid legal liability for irresponsible and harmful actions. The 'Artificial Intelligence Company (AIC)' initiative, named after Delaware, would allow owners to protect themselves from the consequences of their AI's actions while also enabling companies to be listed as 'AIC'. Comer, chairman of the Delaware Commission on Oversight and Justice, stated that the office seeks assistance in obtaining documents related to the state administration's efforts to establish a new form of corporate entity known as an Artificial Intelligence Company (AIC).

Comer added that the proposal would be useful for protecting powerful AI companies and their investors from responsibility for irresponsible and harmful actions, as well as state-level initiatives aimed at protecting anticompetitive forces. Comer suggested proposing a federal law that would limit states' rights to regulate AI activities. He said that his investigation into Delaware's proposal would provide useful information to make federal proposals that included proposals to limit state regulatory activities.

Comer cited the 'jurisdiction to study intergovernmental relationships including those of states', requesting documents related to the development of proposals and ideas for AI security. An AIC could operate in any industry except banking. A draft bill that could be presented to the Delaware Legislature states that AI agents can be designated to manage the affairs and activities of the AIC and execute the activities of the AIC.

The Delaware idea was presented by Charuni Patibanda-Sanchez, Secretary of Delaware, in July 2026, in an op-ed in Fortune.