DETECT Act of 2025

The DETECT Act of 2025 would require the Comptroller General (the head of the Government Accountability Office, GAO) to prepare and submit a report within 180 days evaluating how artificial intelligence could help the Internal Revenue Service detect tax fraud. The bill does not create new programs or authorize funding; rather, it commissions a GAO assessment to inform Congress about the potential benefits, challenges, and considerations of using AI in IRS fraud detection. The report would be delivered to the House Ways and Means Committee and the Senate Finance Committee. In short, this bill seeks to kick off a government-wide evaluation of AI’s potential role in improving tax enforcement, including what would be needed for responsible and effective use, before any broader implementation or policy decisions are made.