AI-assisted analysis based on the official CRS summary. Source version: Jul 13, 2026. Analysis updated: Sep 15, 2026.
01 — The Text
What.
- The bill requires the IRS to establish a pilot program using artificial intelligence to identify inaccurate federal tax returns.
- Upon completion of the pilot program, the Government Accountability Office must report to Congress on results.
- The GAO report must include the aggregate amount of improper refunds or reduced tax liability from fraud detected by the AI program.
- The GAO report must include the aggregate amount recovered as a result of the pilot program.
- The GAO report must assess the accuracy of the AI tools in identifying fraudulent federal tax returns.
02 — The Stakes
So what?
- The bill establishes a pilot program only; documented effects of the program are not yet known, as it has not been implemented.
- Documented outcomes will depend on GAO findings after pilot completion; no recovery amounts, fraud detection rates, or accuracy metrics are specified in the bill itself.
- The summary does not establish winners, losers, costs, timeline, or probability of expanded deployment beyond the pilot phase.
03 — The Path
Now what?
- September 8, 2026: Reported (Amended) by the Committee on Ways and Means and placed on the Union Calendar.
- July 1, 2026: Committee ordered the bill to be reported as a substitute (40–0 vote).
- June 29, 2026: Bill introduced in the House and referred to the Committee on Ways and Means.
- No scheduled vote date or next legislative action is documented.
Legislative History
Actions.
- Sep 8, 2026 — Placed on the Union Calendar, Calendar No. 701.
- Sep 8, 2026 — Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-801.
- Jul 1, 2026 — Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- Jul 1, 2026 — Committee Consideration and Mark-up Session Held
- Jun 29, 2026 — Referred to the House Committee on Ways and Means.
- Jun 29, 2026 — Introduced in House
- Jun 29, 2026 — Introduced in House