H.R. 7694 · 118th Congress
No AI Audits Act
- Stage
- In committee
- Sponsor
- Clay Higgins
- Introduced
- 2024-03-15
- Latest action
- 2024-03-15 · Introduced in House
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.