Requires the Comptroller General to study IRS's use of AI and commercial-off-the-shelf products. Identifies efficiency, taxpayer service, cost savings, fairness, enforcement, and risk management as key factors. Details contractors, costs, contracting approaches, and expense allocations for IT projects.
Analysis summaries, actor details, and coverage mappings were LLM-classified and may contain errors.
This is a binding legislative bill from the United States Congress that mandates the Comptroller General to conduct a study and submit a report, using mandatory language throughout.
The document has minimal coverage of risk domains, primarily addressing AI system security vulnerabilities (2.2) and lack of robustness (7.3) through its focus on technology errors and data security risks. It also touches on unfair discrimination (1.1) through bias concerns in audit selection. Coverage is limited to brief mentions without detailed governance measures.
The document primarily governs the Public Administration sector, specifically focusing on the Internal Revenue Service's use of AI and commercial-off-the-shelf products. It also has minimal coverage of Professional and Technical Services through its examination of contractors providing IT services to the IRS.
The document primarily covers the Deploy and Operate and Monitor stages of the AI lifecycle, focusing on how the IRS uses AI technologies in operational contexts. It also touches on Build and Use Model through references to technology development and customized projects versus commercial alternatives.
The document explicitly mentions artificial intelligence technologies multiple times and references commercial-off-the-shelf products. It does not specify particular types of AI (frontier, general purpose, task-specific, generative, predictive) or mention compute thresholds or open-weight models.
United States Congress; Senate and House of Representatives of the United States of America
The document is explicitly enacted by the Senate and House of Representatives, which are the legislative bodies proposing this bill.
United States Congress
Congress has the authority to oversee the mandated study through the report submission requirement and can take further legislative action based on findings.
Comptroller General of the United States; Government Accountability Office (GAO)
The Comptroller General is explicitly tasked with conducting the study and monitoring IRS's use of AI technologies and COTS products.
Internal Revenue Service; contractors and subcontractors
The study focuses on the IRS's use of AI technologies and commercial-off-the-shelf products, as well as contractors performing IT modernization work for the IRS.
4 subdomains (4 Minimal)