,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gfid  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ae1 #bjbd,mr4   
,higg9s ( ,l\isiana 7= himself & ,mr4   
,burlison7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to limit ! use (  
artificial intellig5ce at ! ,int]nal    
,rev5ue ,s]vice & to require tax        
inve/igations & exam9ations ( taxpay]s  
to be initiat$ by /aff inve/igators4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,no ,,ai ,audits ,act4  #b4 ,limits on
 ! use ( artificial intellig5ce by      
,int]nal ,rev5ue ,s]vice  7a7           
,limitations on ! use ( artificial      
intellig5ce = audit or inve/igation     
,section #ghjc7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#e7            
,limitations on ! use ( artificial      
intellig5ce = audit or inve/igation     
7,a7 ,guidance ,not)/&+ subsection 7b7 (
 section #eec ( title #e1 ,unit$ ,/ates 

,code1 any guidance issu$ by !          
,commission] relat+ to ! use (          
artificial intellig5ce = selection = or 
initiation ( an audit or inve/igation by
 ! ,int]nal ,rev5ue ,s]vice %all be     
subject to ! requirem5ts ( su* section z
 if su* guidance 7 a rule mak+4  7,b7   
,expla9ability requirem5t ,!            
,commission] may n conduct an audit or  
inve/igation initiat$ z result (        
analysis or selection by artificial     
intellig5ce unless ! ,commission]       
det]m9es t su* artificial intellig5ce   
meets ! expla9ability pr9ciples =       
artificial intellig5ce e/abli%$ by !    
,director ( ! ,national ,in/itute (     
,/&>ds & ,te*nology4  7,c7 ,artificial  
intellig5ce ,= purposes ( ?is p>agraph1 
! t]m artificial intellig5ce has ! mean+
 giv5 su* t]m 9 section #ejjb ( !       
,national ,artificial ,intellig5ce      
,initiative ,act ( #bjbj4  4  7b7       
,comptroll] g5]al report ,! ,comptroll] 
,g5]al ( ! ,unit$ ,/ates %all conduct an
 audit (1 & issue a publicly available  

report reg>d+1 ! ,int]nal ,rev5ue       
,s]vice's use ( artificial intellig5ce  
to execute its duties & functions ( !   
(fice & a co/-b5efit analysis ( su* use 
( artificial intellig5ce1 includ+ any   
adv]se effects ! use ( ! te*nology has  
on taxpay] rights z li/$ 9 section      
#ghjc7;a77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  7c7 ,requirem5t = initiation 
( inve/igation or exam9ation ,section   
#gfje is am5d$ by r$esignat+ subsection 
7c7 z subsection 7d7 & ins]t+ aft]      
subsection 7b7 ! foll[+ new subsection3 
7c7 ,initiation ( exam9ation or         
inve/igation ,an inve/igation or        
exam9ation ( a taxpay] may only be      
select$ or initiat$ by a /aff           
inve/igator ( ! ,int]nal ,rev5ue ,s]vice
 & ! docum5tation relat+ to su*         
initiation %all conta9 ! "n & contact   
in=mation = su* inve/igator4  4