Sponsors (8)
The bill directs a quick GAO study of IRS use of AI that could reveal enforcement efficiencies and improve tax compliance, but it also raises privacy concerns for taxpayers and incurs modest administrative costs.
Congress, IRS leadership, and policymakers will get a GAO report within 180 days identifying potential efficiency gains and offering expert analysis to guide oversight and future policymaking on IRS use of AI.
Taxpayers could benefit if the IRS uses AI to detect and deter tax fraud, increasing tax compliance and fairness.
Taxpayers could face heightened privacy and civil‑liberties risks if AI tools are later implemented for IRS enforcement without strong safeguards.
Preparing the GAO report requires staff time and resources at the Government Accountability Office, creating a modest administrative cost.
Based on analysis of 2 sections of legislative text.
Requires the Comptroller General to report within 180 days on the potential for AI to help the IRS detect tax fraud.
Introduced August 15, 2025 by Vernon G. Buchanan · Last progress August 15, 2025
Directs the Comptroller General to produce a report for two tax-writing congressional committees on whether and how artificial intelligence could help the Internal Revenue Service detect tax fraud. The report must be submitted to the House Ways and Means Committee and the Senate Finance Committee within 180 days after the law is enacted; the act also establishes a short title.