DETECT Act of 2025
Latest action (15 Aug 2025): Introduced
What this bill does
The DETECT Act of 2025 (H.R. 4974) would direct the Comptroller General, who leads the Government Accountability Office, to study and report on how artificial intelligence could help the Internal Revenue Service detect tax fraud. The report would need to be delivered to the House Committee on Ways and Means and the Senate Committee on Finance within 180 days of the bill becoming law. The bill itself does not require the IRS to adopt any AI tools, change tax enforcement procedures, or authorize funding for AI systems; it simply calls for an evaluation of the potential.
The bill primarily affects the Government Accountability Office, which would be tasked with producing the report, and the IRS, which would be the subject of that study. Congress would be the direct recipient of the findings, which could inform future legislation or oversight related to tax enforcement technology. Taxpayers and the general public are not directly regulated by this bill, though any future AI-related IRS initiatives that stem from the report could eventually affect tax administration.
H.R. 4974 was introduced on August 15, 2025, by Rep. Vern Buchanan of Florida, along with several cosponsors, and has been referred to the House Committee on Ways and Means. As a newly introduced bill, it would need to be considered and approved by that committee, then passed by the full House, and go through a similar process in the Senate before it could become law. No further action has occurred beyond its introduction.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025 or the DETECT Act of 2025
This bill directs the Government Accountability Office to submit a report to Congress within 180 days from the date of enactment on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud.
Common questions
- What does H.R. 4974 do?
- The DETECT Act of 2025 (H.R. 4974) would direct the Comptroller General, who leads the Government Accountability Office, to study and report on how artificial intelligence could help the Internal Revenue Service detect tax fraud. The report would need to be delivered to the House Committee on Ways and Means and the Senate Committee on Finance within 180 days of the bill becoming law. The bill itself does not require the IRS to adopt any AI tools, change tax enforcement procedures, or authorize funding for AI systems; it simply calls for an evaluation of the potential. The bill primarily affects the Government Accountability Office, which would be tasked with producing the report, and the IRS, which would be the subject of that study. Congress would be the direct recipient of the findings, which could inform future legislation or oversight related to tax enforcement technology. Taxpayers and the general public are not directly regulated by this bill, though any future AI-related IRS initiatives that stem from the report could eventually affect tax administration. H.R. 4974 was introduced on August 15, 2025, by Rep. Vern Buchanan of Florida, along with several cosponsors, and has been referred to the House Committee on Ways and Means. As a newly introduced bill, it would need to be considered and approved by that committee, then passed by the full House, and go through a similar process in the Senate before it could become law. No further action has occurred beyond its introduction.
- Has H.R. 4974 become law?
- Not yet. As of 15 Aug 2025, H.R. 4974 is introduced.
- Who sponsored H.R. 4974?
- H.R. 4974 was sponsored by Rep. Vern Buchanan [R-FL16] (Republican-FL), with 7 cosponsors.
- What's the latest action on H.R. 4974?
- Introduced (15 Aug 2025).
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
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