Union Calendar No. 701
119th CONGRESS 2d Session |
[Report No. 119–801]
To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud.
June 29, 2026
Mr. Buchanan (for himself, Mr. Bean of Florida, Mr. Schweikert, and Mr. Horsford) introduced the following bill; which was referred to the Committee on Ways and Means
September 8, 2026
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on June 29, 2026]
To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SEC. 2. Artificial intelligence fraud detection pilot program.
(a) In general.—The Secretary of the Treasury shall, not later than 180 days after the date of the enactment of this Act, establish a pilot program to use artificial intelligence to identify inaccurate returns of tax, including such returns which are inaccurate as a result of—
(b) Duration.—The pilot program required under subsection (a) shall operate for a period of not less than 18 months and not more than 2 years.
(c) Report.—Not later than 180 days after the termination of the pilot program required under subsection (a), the Comptroller General shall submit a report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate describing—
(1) the aggregate amount of improper refunds or reduced tax liability attributable to fraud detected as a result of the pilot program required by subsection (a),
Union Calendar No. 701 | |||||
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[Report No. 119–801] | |||||
A BILL | |||||
To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud. | |||||
September 8, 2026 | |||||
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed |