No AI Audits Act

• 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.

• AI system security vulnerabilities
• Overreliance and unsafe use
• Loss of human agency and autonomy
• Governance failure
• Lack of transparency or interpretability

All other risk subdomains had no coverage in this document.

Risk Coverage Summary

The document has minimal coverage of approximately 3-4 subdomains, with focus on AI system security (2.2), lack of transparency/interpretability (7.4), and governance failure (6.5). Coverage is concentrated in system safety and governance domains, specifically addressing explainability requirements and oversight mechanisms for AI use in tax auditing.

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.

• Scientific Research & Development Services

All other sectors had no coverage in this document.

Sectors Summary

This document primarily governs the Public Administration sector, specifically the Internal Revenue Service's use of AI in tax administration. It does not regulate AI use across multiple economic sectors but rather constrains how a government agency deploys AI in its regulatory functions.

Legislative Status

Hard Law

Legislative Status Summary

This is a binding legislative act from the United States Congress that amends the Internal Revenue Code with mandatory requirements, enforcement mechanisms, and legal obligations for the IRS regarding AI use in audits.

Actors

Proposer

• Entity Types: AI_Governance_Actor
• Entities: United States Congress
• Summary: The document is titled as an Act and references Congressional legislative authority through amendments to the Internal Revenue Code, indicating Congress as the proposing body.

Target

• Entity Types: AI_Governance_Actor, AI_Deployer
• Entities: Internal Revenue Service; Commissioner of Internal Revenue
• Summary: The Act specifically targets the IRS and its Commissioner, regulating their use of AI for audit selection and investigation initiation, making the IRS both a governance actor and AI deployer subject to these requirements.

Enforcer

• Entity Types: AI_Governance_Actor
• Entities: Comptroller General of the United States; National Institute of Standards and Technology
• Summary: The Comptroller General is mandated to audit IRS AI use and issue public reports. NIST establishes the explainability principles that the IRS must follow, creating enforcement through oversight and standard-setting.

Monitor

• Entity Types: AI_Governance_Actor
• Entities: Comptroller General of the United States
• Summary: The Comptroller General is explicitly tasked with conducting audits and issuing publicly available reports on the IRS's AI use, including cost-benefit analysis and effects on taxpayer rights, establishing clear monitoring responsibilities.

AI Lifecycle Stages

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

• Verify and Validate
• Deploy
• Operate and Monitor

AI Lifecycle Summary

The document primarily addresses the Deploy and Operate and Monitor stages of the AI lifecycle, focusing on requirements for deploying AI systems in IRS audit selection and ongoing monitoring through Comptroller General oversight. It also touches on Verify and Validate through explainability requirements.

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' throughout and references the National Artificial Intelligence Initiative Act of 2020 for its definition. It does not distinguish between AI models, AI systems, or specific types of AI (frontier, general purpose, generative, etc.), treating AI broadly as a technology used for audit selection and investigation.