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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7694 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                                H. R. 7694

    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.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             March 15, 2024

Mr. Higgins of Louisiana (for himself and Mr. Burlison) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
    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.

    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 ``No AI Audits Act''.

SEC. 2. LIMITS ON THE USE OF ARTIFICIAL INTELLIGENCE BY INTERNAL 
              REVENUE SERVICE.

    (a) Limitations on the Use of Artificial Intelligence for Audit or 
Investigation.--Section 7803(a) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new paragraph:
            ``(5) Limitations on the use of artificial intelligence for 
        audit or investigation.--
                    ``(A) Guidance.--Notwithstanding subsection (b) of 
                section 553 of title 5, United States Code, any 
                guidance issued by the Commissioner relating to the use 
                of artificial intelligence for selection for or 
                initiation of an audit or investigation by the Internal 
                Revenue Service shall be subject to the requirements of 
                such section as if such guidance were a rule making.
                    ``(B) Explainability requirement.--The Commissioner 
                may not conduct an audit or investigation initiated as 
                result of analysis or selection by artificial 
                intelligence unless the Commissioner determines that 
                such artificial intelligence meets the explainability 
                principles for artificial intelligence established by 
                the Director of the National Institute of Standards and 
                Technology.
                    ``(C) Artificial intelligence.--For purposes of 
                this paragraph, the term `artificial intelligence' has 
                the meaning given such term in section 5002 of the 
                National Artificial Intelligence Initiative Act of 
                2020.''.
    (b) Comptroller General Report.--The Comptroller General of the 
United States shall conduct an audit of, and issue a publicly available 
report regarding, the Internal Revenue Service's use of artificial 
intelligence to execute its duties and functions of the office and a 
cost-benefit analysis of such use of artificial intelligence, including 
any adverse effects the use of the technology has on taxpayer rights as 
listed in section 7803(a)(3) of the Internal Revenue Code of 1986.
    (c) Requirement for Initiation of Investigation or Examination.--
Section 7605 is amended by redesignating subsection (c) as subsection 
(d) and inserting after subsection (b) the following new subsection:
    ``(c) Initiation of Examination or Investigation.--An investigation 
or examination of a taxpayer may only be selected or initiated by a 
staff investigator of the Internal Revenue Service and the 
documentation relating to such initiation shall contain the name and 
contact information for such investigator.''.
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