I 
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 investiga-
tions 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 Serv-
ice and to require tax investigations and examinations 
of taxpayers to be initiated by staff investigators. 
Be it enacted by the Senate and House of Representa-
tives 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 INTEL-
LIGENCE
FOR
AUDIT
OR
INVESTIGATION.—Section 
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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 sub-
section (b) of section 553 of title 5, United 
States Code, any guidance issued by the Com-
missioner relating to the use of artificial intel-
ligence for selection for or initiation of an audit 
or investigation by the Internal Revenue Service 
shall be subject to the requirements of such sec-
tion 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 in-
telligence 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 
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section 5002 of the National Artificial Intel-
ligence Initiative Act of 2020.’’. 
(b) COMPTROLLER GENERAL REPORT.—The Comp-
troller General of the United States shall conduct an audit 
of, and issue a publicly available report regarding, the In-
ternal 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, in-
cluding 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 INVESTIGA-
TION OR EXAMINATION.—Section 7605 is amended by re-
designating subsection (c) as subsection (d) and inserting 
after subsection (b) the following new subsection: 
‘‘(c) INITIATION OF EXAMINATION OR INVESTIGA-
TION.—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 infor-
mation for such investigator.’’. 
Æ 
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