,i  #aahth ,,congress  #b;d ,session    
,h4 ,r4 #gfid  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ae1 #bjbd,mr4
 ,higgins of ,louisiana 7for himself and
 ,mr4 ,burlison7 introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to limit the use of     
artificial intelligence at the ,internal
 ,revenue ,service and to require tax   
investigations and examinations of      
taxpayers to be initiated by staff      
investigators4  #a4 ,short title ,this  
,act may be cited as the ,no ,,ai       
,audits ,act4  #b4 ,limits on the use of
 artificial intelligence by ,internal   
,revenue ,service  7a7 ,limitations on  
the use of artificial intelligence for  
audit or investigation ,section         
#ghjc7;a7 of the ,internal ,revenue     
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#e7 ,limitations on the use of         
artificial intelligence for audit or    

investigation  7,a7 ,guidance           
,notwithstanding subsection 7b7 of      
section #eec of title #e1 ,united       
,states ,code1 any guidance issued by   
the ,commissioner relating to the use of
 artificial intelligence for selection  
for or initiation of an audit or        
investigation by the ,internal ,revenue 
,service shall be subject to the        
requirements of such section as if such 
guidance were a rule making4  7,b7      
,explainability requirement ,the        
,commissioner may not conduct an audit  
or investigation initiated as result of 
analysis or selection by artificial     
intelligence unless the ,commissioner   
determines that such artificial         
intelligence meets the explainability   
principles for artificial intelligence  
established by the ,director of the     
,national ,institute of ,standards and  
,technology4  7,c7 ,artificial          
intelligence ,for purposes of this      
paragraph1 the term artificial          
intelligence has the meaning given such 

term in section #ejjb of the ,national  
,artificial ,intelligence ,initiative   
,act of #bjbj4  4  7b7 ,comptroller     
general report ,the ,comptroller        
,general of the ,united ,states shall   
conduct an audit of1 and issue a        
publicly available report regarding1 the
 ,internal ,revenue ,service's use of   
artificial intelligence to execute its  
duties and functions of the office and a
 cost-benefit analysis of such use of   
artificial intelligence1 including any  
adverse effects the use of the          
technology has on taxpayer rights as    
listed in section #ghjc7;a77#c7 of the  
,internal ,revenue ,code of #aihf4  7c7 
,requirement for initiation of          
investigation or examination ,section   
#gfje is amended by redesignating       
subsection 7c7 as subsection 7d7 and    
inserting after subsection 7b7 the      
following new subsection3  7c7          
,initiation of examination or           
investigation ,an investigation or      
examination of a taxpayer may only be   

selected or initiated by a staff        
investigator of the ,internal ,revenue  
,service and the documentation relating 
to such initiation shall contain the    
name and contact information for such   
investigator4  4