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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5620 Introduced in Senate (IS)]

<DOC>

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.

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

SECTION 1. GAO STUDY AND REPORT ON USE OF COMMERCIAL-OFF-THE-SHELF 
              PRODUCTS AND ARTIFICIAL INTELLIGENCE TECHNOLOGIES BY IRS.

    (a) In General.--Not later than 12 months after the date of the 
enactment of this Act, the Comptroller General of the United States 
shall conduct a study and submit to Congress a report on the use of 
commercial-off-the-shelf products and artificial intelligence 
technologies by the Internal Revenue Service.
    (b) Factors Considered.--The study described in subsection (a) 
shall identify how the Internal Revenue Service--
            (1) uses commercial-off-the-shelf products and artificial 
        intelligence technologies to--
                    (A) improve efficiency across Internal Revenue 
                Service operations,
                    (B) improve taxpayer services,
                    (C) generate cost savings for the Internal Revenue 
                Service,
                    (D) increase fairness in enforcement, and
                    (E) improve enforcement activities to reduce the 
                disparity between tax liabilities owed to the United 
                States and those liabilities actually collected by the 
                Internal Revenue Service, and
            (2) manages risks associated with the use of artificial 
        intelligence technologies, including technology errors, bias in 
        audit selection, and data security.
    (c) Additional Information.--The study described in subsection (a) 
shall include the following information with respect to projects 
relating to information technology modernization and software 
development for the Internal Revenue Service:
            (1) The name of each contractor and subcontractor that the 
        Internal Revenue Service uses for such projects.
            (2) The scope and cost of work being performed in each task 
        order or contract.
            (3) The contracting approach employed by the Internal 
        Revenue Service, including whether the services are being 
        purchased using procurement authorities intended for commercial 
        services such as information technology.
            (4) The allocation of modernization expenses, including how 
        work is divided between contractors and Internal Revenue 
        Service employees.
            (5) In the case of customized projects, the cost 
        differential between such project and commercial-off-the-shelf 
        product alternatives.
                                 <all>
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