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.
Latest action (19 Dec 2024): Introduced
What this bill does
S. 5620 would direct the Government Accountability Office (GAO) to study and report to Congress on how the Internal Revenue Service uses commercial, off-the-shelf products and artificial intelligence technologies. The Comptroller General would have 12 months after enactment to complete the study. It would examine whether these tools improve IRS efficiency, taxpayer services, cost savings, fairness in enforcement, and collection of owed taxes, as well as how the IRS manages related risks such as technology errors, bias in audit selection, and data security. The report would also have to detail IRS information technology modernization and software contracts, including contractors and subcontractors used, contract scope and cost, procurement methods, how modernization work is divided between contractors and IRS staff, and cost comparisons between custom-built systems and commercial alternatives.
The bill primarily affects the IRS, which would be the subject of the review, and GAO, which would conduct it. Indirectly, it could inform Congress, taxpayers, and IT contractors by producing public information on IRS technology practices and spending, though the bill itself would not change IRS operations, require any new AI use, or alter tax administration—it only mandates a study and report.
The bill was introduced in the Senate on December 19, 2024, by Senator Mark Warner, with Senator Bill Cassidy as a cosponsor, and referred to the Senate Committee on Finance. It was introduced in the 118th Congress, which has since ended, and it did not receive a vote, meaning the bill did not become law and would need to be reintroduced in a new Congress to be considered further.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill was introduced on December 19, 2024, in a previous session of Congress, but it did not receive a vote.
Common questions
- What does S. 5620 do?
- S. 5620 would direct the Government Accountability Office (GAO) to study and report to Congress on how the Internal Revenue Service uses commercial, off-the-shelf products and artificial intelligence technologies. The Comptroller General would have 12 months after enactment to complete the study. It would examine whether these tools improve IRS efficiency, taxpayer services, cost savings, fairness in enforcement, and collection of owed taxes, as well as how the IRS manages related risks such as technology errors, bias in audit selection, and data security. The report would also have to detail IRS information technology modernization and software contracts, including contractors and subcontractors used, contract scope and cost, procurement methods, how modernization work is divided between contractors and IRS staff, and cost comparisons between custom-built systems and commercial alternatives. The bill primarily affects the IRS, which would be the subject of the review, and GAO, which would conduct it. Indirectly, it could inform Congress, taxpayers, and IT contractors by producing public information on IRS technology practices and spending, though the bill itself would not change IRS operations, require any new AI use, or alter tax administration—it only mandates a study and report. The bill was introduced in the Senate on December 19, 2024, by Senator Mark Warner, with Senator Bill Cassidy as a cosponsor, and referred to the Senate Committee on Finance. It was introduced in the 118th Congress, which has since ended, and it did not receive a vote, meaning the bill did not become law and would need to be reintroduced in a new Congress to be considered further.
- Has S. 5620 become law?
- Not yet. As of 19 Dec 2024, S. 5620 is introduced.
- Who sponsored S. 5620?
- S. 5620 was sponsored by Sen. Mark Warner [D-VA] (Democrat-VA), with 1 cosponsor.
- What's the latest action on S. 5620?
- Introduced (19 Dec 2024).
Related bills in Taxation
EFIN Verification Act of 2026
Digital Asset Tax Certainty Act
Protecting Taxpayers from Ghost Preparers Act
Tax Relief for Fraud Victims Act
Bill100 mirrors the public U.S. legislative record from Congress.gov and GovTrack and adds plain-English AI summaries. It is an information tool, not legal, compliance or lobbying advice, and it is not affiliated with the U.S. Congress or any government agency. AI summaries can simplify or omit detail — every bill links to the official source; verify there before you rely on it.