AI Tax Integrity Act of 2026
- Bill Number
- H.R. 9501
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-07-01: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- Last Updated
- 2026-07-07T17:18:56Z
AI-Generated Summary
Purpose This legislation directs the establishment of a temporary pilot program to test the use of artificial intelligence (AI) in identifying tax fraud and inaccurate returns, followed by an evaluation report to Congress.
Key Provisions
- The Secretary of the Treasury must launch the pilot program within 180 days of enactment.
- The program uses AI to detect inaccurate tax returns caused by identity theft, fraudulent claims for credits, deductions, or refunds, or returns improperly prepared by unidentified third parties.
- The pilot runs for a minimum of 18 months and a maximum of 2 years.
- Within 180 days after the pilot ends, the Comptroller General (head of the Government Accountability Office) must submit a report to the House Committee on Ways and Means and the Senate Committee on Finance.
- The report must include the total amount of improper refunds or reduced tax liability from fraud found by the program, the amount recovered by the government, and the accuracy of the AI tools used.
Significant Changes to Existing Law The bill creates a new, time-limited pilot program for AI-based tax fraud detection at the Internal Revenue Service (IRS). It does not amend or repeal any current tax laws but adds a requirement for this specific testing and reporting process.
Potential Impacts
- Government agencies: Requires the Treasury Department and IRS to implement and operate the pilot; the Government Accountability Office must later evaluate results.
- Citizens: Could lead to improved detection of fraudulent tax claims, potentially increasing recoveries of public funds while affecting taxpayers whose returns are flagged by the AI system.
- International relations: No direct effects identified in the legislation.
Main Stakeholders Affected
- The Internal Revenue Service and Treasury Department (responsible for running the pilot).
- The Government Accountability Office (tasked with producing the evaluation report).
- Congressional committees on tax policy (recipients of the report).
- Individual and business taxpayers (subject to the fraud-detection process).
Notable Legal, Constitutional, or Political Implications The bill involves the use of emerging technology (AI) in federal tax administration and mandates a post-program assessment of its effectiveness. It does not address privacy protections, data security, or constitutional issues related to government use of AI in this context.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (3)
Rep. Bean, Aaron [R-FL-4], Rep. Schweikert, David [R-AZ-1], Rep. Horsford, Steven [D-NV-4]
Recent Actions
- 2026-07-01: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- 2026-07-01: Committee Consideration and Mark-up Session Held
- 2026-06-29: Referred to the House Committee on Ways and Means.
- 2026-06-29: Introduced in House
- 2026-06-29: Introduced in House
Bill Versions
- AI Tax Integrity Act of 2026 — issued 2026-06-29 — PDF (3 pages)