DETECT Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4974 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 4974

     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

                            August 15, 2025

  Mr. Buchanan (for himself, Mr. Schweikert, Ms. Tenney, Mr. Bean of 
    Florida, Mr. Feenstra, Mr. Smith of Washington, and Mr. Moran) 
 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 ``Digital Evaluation for Tax 
Enforcement and Compliance Tracking Act of 2025'' or the ``DETECT Act 
of 2025''.

SEC. 2. REPORT ON POTENTIAL FOR USE OF ARTIFICIAL INTELLIGENCE TO 
              DETECT TAX FRAUD.

    The Comptroller General shall, not later than 180 days after the 
date of the enactment of this Act, submit a report to the Committee on 
Ways and Means of the House of Representatives and to the Committee on 
Finance of the Senate on the potential of artificial intelligence to 
assist the Internal Revenue Service in detecting tax fraud.
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