II 

118TH CONGRESS 

2D SESSION S. 5620 

To require the Government Accountability Office to conduct a study on 

the use of commercial-off-the-shelf products and artificial intelligence 

technologies by the Internal Revenue Service. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 19 (legislative day, DECEMBER 16), 2024 

Mr. WARNER (for himself and Mr. CASSIDY) introduced the following bill; 

which was read twice and referred to the Committee on Finance 

A BILL 

To require the Government Accountability Office to conduct 

a study on the use of commercial-off-the-shelf products 

and artificial intelligence technologies by the Internal 

Revenue Service. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. GAO STUDY AND REPORT ON USE OF COMMER4 CIAL-OFF-THE-SHELF PRODUCTS AND ARTIFI5 CIAL INTELLIGENCE TECHNOLOGIES BY IRS. 

6 (a) IN GENERAL.—Not later than 12 months after 

7 the date of the enactment of this Act, the Comptroller 

8 General of the United States shall conduct a study and 


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1 submit to Congress a report on the use of commercial2 off-the-shelf products and artificial intelligence tech3 nologies by the Internal Revenue Service. 

4 (b) FACTORS CONSIDERED.—The study described in 

5 subsection (a) shall identify how the Internal Revenue 

6 Service— 

7 (1) uses commercial-off-the-shelf products and 

8 artificial intelligence technologies to— 

9 (A) improve efficiency across Internal Rev10 enue Service operations, 

11 (B) improve taxpayer services, 

12 (C) generate cost savings for the Internal 

13 Revenue Service, 

14 (D) increase fairness in enforcement, and 

15 (E) improve enforcement activities to re16 duce the disparity between tax liabilities owed 

17 to the United States and those liabilities actu18 ally collected by the Internal Revenue Service, 

19 and 

20 (2) manages risks associated with the use of ar21 tificial intelligence technologies, including technology 

22 errors, bias in audit selection, and data security. 

23 (c) ADDITIONAL INFORMATION.—The study de24 scribed in subsection (a) shall include the following infor25 mation with respect to projects relating to information 


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1 technology modernization and software development for 

2 the Internal Revenue Service: 

3 (1) The name of each contractor and subcon4 tractor that the Internal Revenue Service uses for 

5 such projects. 

6 (2) The scope and cost of work being performed 

7 in each task order or contract. 

8 (3) The contracting approach employed by the 

9 Internal Revenue Service, including whether the 

10 services are being purchased using procurement au11 thorities intended for commercial services such as in12 formation technology. 

13 (4) The allocation of modernization expenses, 

14 including how work is divided between contractors 

15 and Internal Revenue Service employees. 

16 (5) In the case of customized projects, the cost 

17 differential between such project and commercial-off18 the-shelf product alternatives. 

Æ 


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