A bill to require a study on the use of commercial-off-the-shelf products and artificial intelligence technologies by the Internal Revenue Service.

• Authority: United States Congress
• Parent authority: Federal government
• Jurisdiction: United States
• Collections: U.S. federal laws
• Most recent activity: Defunct
• Most recent activity date: 2025-01-03

Risk subdomain coverage

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the risk subdomain are described.

• Unfair discrimination and misrepresentation
• Compromise of privacy
• AI system security vulnerabilities
• Lack of capability or robustness

All other risk subdomains had no coverage in this document.

Risk Coverage Summary

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.

Sector coverage

Good coverage — Comprehensive governance measures or mitigations with clear procedures relating to the sector are explicitly described.

• Public Administration (excl. National Security)

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the sector are described.

• Professional & Technical Services

All other sectors had no coverage in this document.

Sectors Summary

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.

Legislative Status

Hard Law

Legislative Status Summary

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.

Actors

Proposer

• Entity Types: AI_Governance_Actor
• Entities: United States Congress; Senate and House of Representatives of the United States of America
• Summary: The document is explicitly enacted by the Senate and House of Representatives, which are the legislative bodies proposing this bill.

Target

• Entity Types: AI_Governance_Actor, AI_Deployer
• Entities: Internal Revenue Service; contractors and subcontractors
• Summary: 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.

Enforcer

• Entity Types: AI_Governance_Actor
• Entities: United States Congress
• Summary: Congress has the authority to oversee the mandated study through the report submission requirement and can take further legislative action based on findings.

Monitor

• Entity Types: AI_Governance_Actor
• Entities: Comptroller General of the United States; Government Accountability Office (GAO)
• Summary: The Comptroller General is explicitly tasked with conducting the study and monitoring IRS's use of AI technologies and COTS products.

AI Lifecycle Stages

Lifecycle stages covered by the documents, as defined in the OECD Framework for the Classification of AI Systems

• Build and Use Model
• Deploy
• Operate and Monitor

AI Lifecycle Summary

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.

Technical Scope

Terms relating to technical scope that are mentioned or implicitly referenced in the document

No technical scope terms identified.

Technical Scope Summary

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.