AI Tax Integrity Act of 2026

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9501 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9501

     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.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             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

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``AI Tax Integrity Act of 2026''.

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--
            (1) identity theft,
            (2) fraudulent claims for tax credits, deductions, or
        refunds by individual or business taxpayers, and
            (3) tax returns improperly prepared by a third party who is
        not properly identified on the return.
    (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),
            (2) the aggregate amount of any recovery made by the
        Government by reason of such pilot program, and
            (3) the accuracy of the artificial intelligence tools used
        under such pilot program in identifying fraudulent returns of
        tax.
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