No AI Audits Act

4/2/2024, 5:00 PM

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.

Congress
118

Number
HR - 7694

Introduced on
2024-03-15

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

3/15/2024

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

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.

Alternative Names
Official Title as IntroducedTo 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.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary4/2/2024

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 p...


Latest Action3/15/2024
Referred to the House Committee on Ways and Means.