I disagree with this idea entirely. It is horribly misguided at best and dangerously reckless at worst. I've written about this at length in other posts. Automation is merely the latest technology boogeyman. Throughout human history we have continuously invented machines that make work easier and that would 'displace workers.' I'm sure the people that hand drafted books got concerned when the printing press became a thing. The loom certainly must have worried old school tailors and such too.
A decent and competent company does not use automation to just get rid of their labor force entirely. Often times it reduces cost in one area and then the newly freed capital is put somewhere else in the business to improve the product offering, most commonly new jobs. Data analyst, technicians, engineers, fabricators, electricians, consultants, and so many more have jobs are specifically built around the industry of automation. The menial jobs of "carry item from point A to point B" are replaced with jobs that require specialized skills, and eventually the cycle begets itself. Automation in current form has been around for over 30 years, yet somehow it hasn't made even the slightest dent in the job market, I wonder why?
By implementing a tax, especially at these crazy levels, basically they are discouraging innovation in industries that are ripe for it and removing the opportunity for new jobs to even be created. Corporations are definitely taxed at low rates, but this is not how that needs to be fixed as it just incentivizes them to dodge these improvements (or worse yet, find a way to circumvent yet another tax). Essentially this will just keep the shit jobs alive and remove chances for people to actually move up without artificially improving it through other government policies (I feel so dirty saying this...). There are some things like healthcare that the government SHOULD be managing and improving, but I feel it is a mistake to entirely eliminate capitalism from the wage market (just create a decent floor and give people opportunity to improve themselves).
I agree with a lot of things coming out of the Democratic party right now, but this DEFINITELY isn't one of them.