No AI Audits Act
The source supplies the latest action, but no lifecycle stage.
Latest action (15 Mar 2024): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 7694, the "No AI Audits Act," would place restrictions on how the Internal Revenue Service (IRS) uses artificial intelligence (AI) in taxpayer audits and investigations. Specifically, the bill prohibits the IRS from conducting an audit or investigation that was initiated by AI analysis unless that AI meets specific explainability standards set by the National Institute of Standards and Technology. Additionally, the bill requires that any tax investigation or examination must be personally selected or initiated by an IRS staff investigator.
The bill affects taxpayers by potentially changing how IRS audits are initiated and investigated, ensuring human oversight in the selection process. It also requires the Comptroller General to audit the IRS's use of AI and report on its costs, benefits, and any negative impacts on taxpayer rights.
This bill was introduced in the House of Representatives on March 15, 2024, and has been referred to the Committee on Ways and Means. As it has just been introduced, it would need to be considered by the committee, potentially pass the full House, and then be considered by the Senate and signed into law to take effect.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
No AI Audits Act
This bill prohibits the Internal Revenue Service (IRS) from conducting a taxpayer audit based upon the use of artificial intelligence (AI) unless it determines that such AI meets certain explainability principles established by the National Institute of Standards and Technology. Additionally, the bill requires that any investigation or examination of a taxpayer can only be selected or initiated by an IRS staff investigator.
Timeline
15 Mar 2024
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 7694 do?
- H.R. 7694, the "No AI Audits Act," would place restrictions on how the Internal Revenue Service (IRS) uses artificial intelligence (AI) in taxpayer audits and investigations. Specifically, the bill prohibits the IRS from conducting an audit or investigation that was initiated by AI analysis unless that AI meets specific explainability standards set by the National Institute of Standards and Technology. Additionally, the bill requires that any tax investigation or examination must be personally selected or initiated by an IRS staff investigator. The bill affects taxpayers by potentially changing how IRS audits are initiated and investigated, ensuring human oversight in the selection process. It also requires the Comptroller General to audit the IRS's use of AI and report on its costs, benefits, and any negative impacts on taxpayer rights. This bill was introduced in the House of Representatives on March 15, 2024, and has been referred to the Committee on Ways and Means. As it has just been introduced, it would need to be considered by the committee, potentially pass the full House, and then be considered by the Senate and signed into law to take effect.
- Has H.R. 7694 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 7694. Check the latest action and official source below.
- Who sponsored H.R. 7694?
- H.R. 7694 was sponsored by Rep. Higgins, Clay [R-LA-3] (R-LA), with 1 cosponsor.
- What's the latest action on H.R. 7694?
- Referred to the House Committee on Ways and Means. (15 Mar 2024).
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