AI Tax Integrity Act of 2026

Vern Buchanan

Republican · FL · Representative

Source: Congress.gov · FEC

• Aaron Bean (R-FL-4)Original· 2026-06-29
• David Schweikert (R-AZ-1)Original· 2026-06-29
• Steven Horsford (D-NV-4)Original· 2026-06-29

Referred to the House Committee on Ways and Means.

2026-06-29

Source: Congress.gov

The proposal would establish new tax rules for companies that use artificial intelligence systems, likely requiring them to report how AI affects their taxable income and ensuring they pay appropriate taxes on AI-generated profits. This would affect tech companies, financial firms, and other businesses that rely heavily on AI technology to generate revenue. The measure aims to prevent companies from using AI in ways that reduce their tax obligations unfairly.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9501 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9501 To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 29, 2026 Mr. Buchanan (for himself, Mr. Bean of Florida, Mr. Schweikert, and Mr. Horsford) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To require the Comptroller General to submit a report to the appropriate committees of Congress on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``AI Tax Integrity Act of 2026''. SEC. 2. ARTIFICIAL INTELLIGENCE FRAUD DETECTION PILOT PROGRAM. (a) In General.--The Secretary of the Treasury shall, not later than 180 days after the date of the enactment of this Act, establish a pilot program to use artificial intelligence to identify inaccurate returns of tax, including such returns which are inaccurate as a result of-- (1) identity theft, (2) fraudulent claims for tax credits, deductions, or refunds by individual or business taxpayers, and (3) tax returns improperly prepared by a third party who is not properly identified on the return. (b) Duration.--The pilot program required under subsection (a) shall operate for a period of not less than 18 months and not more than 2 years. (c) Report.--Not later than 180 days after the termination of the pilot program required under subsection (a), the Comptroller General shall submit a report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate describing-- (1) the aggregate amount of improper refunds or reduced tax liability attributable to fraud detected as a result of the pilot program required by subsection (a), (2) the aggregate amount of any recovery made by the Government by reason of such pilot program, and (3) the accuracy of the artificial intelligence tools used under such pilot program in identifying fraudulent returns of tax. <all>

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