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

This bill requires the Government Accountability Office (GAO) to study how the Internal Revenue Service (IRS) uses off-the-shelf software and artificial intelligence tools. The GAO must report to Congress within one year on how these technologies improve IRS efficiency, taxpayer services, cost savings, fairness in enforcement, and tax collection accuracy, while also assessing risks like bias or security issues. The report must include details on IRS contractors, project costs, contracting methods, and comparisons between customized software and off-the-shelf alternatives. This study focuses solely on gathering factual information about current IRS technology use, with no new requirements or changes to IRS operations.