To amend the Internal Revenue Code of 1986 to limit the use of artificial intelligence at the Internal Revenue Service and to require tax investigations and examinations of taxpayers to be initiated by staff investigators.
No AI Audits Act
This bill prohibits the Internal Revenue Service (IRS) from conducting a taxpayer audit based upon the use of artificial intelligence (AI) unless it determines that such AI meets certain explainability principles established by the National Institute of Standards and Technology. Additionally, the bill requires that any investigation or examination of a taxpayer can only be selected or initiated by an IRS staff investigator.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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