119 HR 4974 IH: Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025 U.S. House of Representatives 2025-08-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 4974IN THE HOUSE OF REPRESENTATIVESAugust 15, 2025Mr. Buchanan (for himself, Mr. Schweikert, Ms. Tenney, Mr. Bean of Florida, Mr. Feenstra, Mr. Smith of Washington, and Mr. Moran) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.

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.

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.