Requires the Comptroller General to submit a report to Congress within 180 days on the potential for artificial intelligence to assist the IRS in detecting tax fraud.
Requires the Comptroller General to submit a report to the House Committee on Ways and Means and the Senate Committee on Finance.
Instructs the report to focus on the potential of artificial intelligence to assist the IRS in detecting tax fraud.
Sets a deadline of 180 days from the enactment of the Act for the submission of this report.
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This document has not been enacted or otherwise finalized and is subject to change. This summary is based on a copy of the document collected 2026-02-10 - refer to the official source for the most current version.
Key facts
🏛️ This document has been proposed by the United States Congress, but is not yet enacted.
For authoritative text and metadata, visit the official source.
📜 This document's name is Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025.
AGORA also tracks this document under the name DETECT Act of 2025.
Themes AI risks, applications, governance strategies, and other themes addressed in AGORA documents.
This document has not been enacted or otherwise finalized and is subject to change. This summary is based on a copy of the document collected 2026-02-10 - refer to the official source for the most current version.
Thematic tags are in progress.
Full text
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this document has been proposed, but is not yet enacted or otherwise
finalized. This text was collected 2026-02-10 and
may have been revised in the meantime. Visit the official source for authoritative text.
A BILL
To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial
intelligence to assist the Internal Revenue Service in detecting tax fraud.
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 ``Digital Evaluation for Tax
Enforcement and Compliance Tracking Act of 2025'' or the ``DETECT Act
of 2025''.
Requires the Comptroller General to report to Congress on AI's potential in IRS tax fraud detection.
Requires the Comptroller General to report to Congress on AI's potential in IRS tax fraud detection.
SEC. 2. REPORT ON POTENTIAL FOR USE OF ARTIFICIAL INTELLIGENCE TO
DETECT TAX FRAUD.
The Comptroller General shall, not later than 180 days after the
date of the enactment of this Act, submit a report to the Committee on
Ways and Means of the House of Representatives and to the Committee on
Finance of the Senate on the potential of artificial intelligence to
assist the Internal Revenue Service in detecting tax fraud.
Requires the Comptroller General to report on AI's potential to help the IRS detect tax fraud.
Requires the Comptroller General to report on AI's potential to help the IRS detect tax fraud.