Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025

• Authority: United States Congress
• Parent authority: Federal government
• Jurisdiction: United States
• Collections: U.S. federal laws
• Most recent activity: Proposed
• Most recent activity date: 2025-08-15

Risk subdomain coverage

All other risk subdomains had no coverage in this document.

Risk Coverage Summary

This document does not substantively address AI risks or harms. It is a legislative mandate requiring a report on the potential for AI to assist the IRS in detecting tax fraud. The document does not regulate AI systems, address AI safety concerns, or implement governance measures to mitigate AI-related risks. It merely establishes a reporting requirement to study the potential application of AI technology.

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.

• Finance & Insurance

All other sectors had no coverage in this document.

Sectors Summary

The document primarily references AI use within Public Administration, specifically by the Internal Revenue Service for tax fraud detection. While the subject matter relates to tax compliance (which touches on financial matters), the document governs a government function rather than private sector activity.

Legislative Status

Hard Law

Legislative Status Summary

This is a legislative bill from the United States Congress that, if enacted, would create a mandatory legal obligation on the Comptroller General to submit a report within a specified timeframe. The mandatory language ('shall') and specific deadline create a binding obligation with legal enforceability.

Actors

Proposer

• Entity Types: AI_Governance_Actor
• Summary: The document is presented as a Congressional bill ('Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled'), indicating Congress as the proposing authority.

Target

• Entity Types: AI_Governance_Actor
• Summary: The legislation explicitly directs the Comptroller General to produce a report, making this office the primary target of the regulatory requirement.

Enforcer

• Entity Types: AI_Governance_Actor
• Summary: Congress has constitutional authority to oversee executive branch compliance with statutory requirements and can enforce through oversight mechanisms, budget authority, and other legislative powers.

Monitor

• Entity Types: AI_Governance_Actor
• Summary: These two congressional committees are specifically designated as recipients of the report, positioning them to monitor compliance and evaluate the findings.

AI Lifecycle Stages

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

• Plan and Design

AI Lifecycle Summary

The document does not govern actual AI development or deployment but rather mandates a study about potential AI use. As such, it primarily relates to the 'Plan and Design' stage, as the report would inform future decisions about whether and how to implement AI systems for tax fraud detection. No actual AI system lifecycle is regulated by this document.

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 uses only the general term 'artificial intelligence' without defining it or specifying types of AI systems, models, or technical thresholds. No technical AI terminology or classifications are present. The document is a high-level mandate for a study rather than technical AI governance.