{"id":"17e72b1727af5c1a","congress_number":119,"bill_type":"hr","bill_number":"9501","title":"AI Tax Integrity Act of 2026","plain_summary":"This bill addresses tax compliance issues raised by AI, such as reporting requirements for AI-generated filings or the tax treatment of AI systems. It aims to close gaps the IRS faces as AI use grows. It matters for how AI is accounted for in the tax code.","ai_relevance_score":0.8,"topics":["transparency"],"status":"markup","introduced_at":"2026-06-29","last_action_at":"2026-07-01","last_action_text":"Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.","sponsor_id":"B001260","full_text_url":null,"created_at":"2026-08-27T17:36:46.532Z","updated_at":"2026-09-09T02:08:29.132Z","ai_reasoning":null,"reported_at":"2026-07-01","passed_house_at":null,"passed_senate_at":null,"became_law_at":null,"recorded_votes":[],"classifier":null,"url":"https://whovotedwhy.com/bills/17e72b1727af5c1a","congress_gov_url":"https://www.congress.gov/bill/119th-congress/house-bill/9501","sponsor":{"id":"B001260","bioguide_id":"B001260","first_name":"Vern","last_name":"Buchanan","full_name":"Vern Buchanan","party":"R","state":"FL","chamber":"house","district":"16","title":"Representative","photo_url":null,"twitter_handle":"VernBuchanan","official_website":"https://buchanan.house.gov","fec_candidate_ids":["H6FL13148"],"lis_id":null,"is_active":true,"term_start":"2025-01-03","term_end":"2027-01-03","created_at":"2026-09-08T22:51:51.014Z","updated_at":"2026-09-09T02:08:13.531Z"},"roll_calls":[{"id":"35d786ce5f3677e3","chamber":"house","kind":"committee","category":"passage","congress":119,"session":null,"number":null,"date":"2026-07-01","question":"Ordered to be Reported in the Nature of a Substitute","description":"AI Tax Integrity Act of 2026","legislation":"H.R. 9501","amendment":null,"committee":"Ways and Means Committee","bill_id":"17e72b1727af5c1a","result":"Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.","yeas":40,"nays":0,"positions_recorded":0,"positions_unmatched":0,"source_url":"https://www.congress.gov/bill/119th-congress/house-bill/9501/all-actions","ai_match":"bill","fetched_at":"2026-09-11T14:58:52.438Z"}],"citing_statements":[{"id":"38ec901d31468607","politician_id":"B001260","type":"press_release","content":"Establishes Pilot Program to Use AI to Identify Fraudulent Tax Returns, Requires Report to Congress on Results\n\nWASHINGTON — Today, Congressman Vern Buchanan, Vice Chairman of the House Ways and Means Committee, announced that his bipartisan AI Tax Integrity Act of 2026 (H.R. 9501) to encourage the Treasury Department and the Internal Revenue Service (IRS) to use artificial intelligence (AI) tools to detect tax fraud was marked up and passed out of committee by the House Ways and Means Committee. Buchanan’s bill is co-led by Congressman Steven Horsford (D-Nev.).\n\n“Protecting American taxpayer dollars is one of our most important responsibilities in Congress, and we should be empowering the IRS to use modern, emerging technologies to ensure that all tax fraud is detected and that bad actors are held accountable,” said Buchanan. “That’s why I’m proud to see my AI Tax Integrity Act with Rep. Horsford get successfully marked up and passed out of committee today. By evaluating how the IRS can harness emerging AI capabilities to strengthen fraud detection, we can ensure that it can conduct efficient, thorough investigations and improve recovery of taxpayer dollars.”\n\nThe AI Tax Integrity Act requires the Treasury Secretary to establish a pilot program within the IRS to use AI to identify potentially fraudulent tax returns, including those which are the result of identity theft, fraudulent claims for tax credits, deductions or refunds by individual or business taxpayers, and improperly prepared returns by third-party return preparers.\n\nIt also requires the United States Government Accountability Office (GAO) to submit a report to the House Ways and Means Committee and the Senate Finance Committee evaluating the effectiveness and accuracy of using AI tools and capabilities to assist the IRS in detecting tax fraud. The bill does not expand the IRS’s enforcement capabilities.\n\nIn 2020, IRS Criminal Investigation (IRS-CI) identified $2.3 billion in tax fraud through 1,598 investigations, resulting in 945 prosecution recommendations and 593 sentencing actions. By 2024, the IRS-CI had launched 2,667 investigations, secured 1,571 convictions, uncovered more than $9.1 billion in tax and financial fraud and recovered nearly $3 billion through restitution and asset seizures. Building on this progress, the AI Tax Integrity Act aims to help Treasury and the IRS take their efforts further by evaluating how AI can enhance fraud detection and improve recovery of taxpayer dollars.\n\nJoining Buchanan and Horsford as cosponsors on the AI Tax Integrity Act are Reps. Aaron Bean (R-Fla.) and David Schweikert (R-Ariz.). Buchanan’s bill is supported by the Small Business & Entrepreneurship Council, Intuit and the 60 Plus Association.\n\nBuchanan is a leader in advancing meaningful legislation to protect hard-working Americans and combat waste, fraud and abuse. In March 2026, he introduced the AI Fraud Accountability Act (H.R. 7786) to crack down on highly realistic AI-generated impersonation scams designed to defraud Americans.\n\n###","url":"https://buchanan.house.gov/2026/07/01/buchanan-bill-to-encourage-use-of-ai-tools-to-detect-tax-fraud-advanced-by-house-ways-and-means-committee/","published_at":"2026-07-01","ai_topics":["innovation","transparency"],"ai_stance":"mixed","ai_summary":"Buchanan promotes government adoption of AI to detect tax fraud, paired with GAO evaluation of its accuracy, while not expanding IRS enforcement.","ai_processed":true,"bill_ids":["17e72b1727af5c1a","c261f8f67eb6cdb6","e146a43addc206af"],"ai_relevance_score":null,"bill_refs":[{"bill_id":"17e72b1727af5c1a","method":"number"},{"bill_id":"c261f8f67eb6cdb6","method":"number"},{"bill_id":"e146a43addc206af","method":"title"}],"classifier":null},{"id":"0c290c096673cc98","politician_id":"N000015","type":"press_release","content":"(As prepared for delivery)\n\nThank you, Mr. Chairman. This next bill is championed by Congressman Horsford, and I want to thank him for his leadership on this effort.\n\nArtificial intelligence is already reshaping our economy and many of the processes we rely on every day. We’ve heard quite a few big promises from the Secretary of the Treasury about the use of AI at the IRS. I’ll note those remain aspirational, but this bill takes a different approach.\n\nLike with any emerging technology, this bill seeks to thoughtfully deploy AI with clear guardrails to establish a limited pilot program at the IRS, focused on narrow areas to help improve tax administration. This includes identifying identity theft, the use of ghost preparers, and even fraudulent claims.\n\nJust as it’s important that this pilot is temporary, it’s also subject to independent review by GAO before any broader application is considered.\n\nWhen new tools have the potential to strengthen our current systems while remaining accountable to the people, they are worth further exploration, and for that reason, I will support this bill.\n\nWith that, I yield back the balance of my time.\n\n###","url":"https://neal.house.gov/2026/07/01/neal-opening-statement-at-markup-of-h-r-9501/","published_at":"2026-07-01","ai_relevance_score":0.9,"ai_topics":["regulation","transparency"],"ai_stance":"support","ai_summary":"Neal supports a bill establishing a limited, temporary IRS AI pilot program with guardrails and independent GAO review before broader use.","ai_processed":true,"bill_ids":["17e72b1727af5c1a"],"bill_refs":[{"bill_id":"17e72b1727af5c1a","method":"number"}],"classifier":{"model":"claude-sonnet-5","prompt_hash":"999b4401fea1","input_hash":"ed81b5e4ef80","input_chars":1245,"classified_at":"2026-09-09T02:11:08.159Z"}}],"provenance":{"commit":"38624a3af16ec6b3fff9b27c7d1d9f2cb7fe9152","generated_at":"2026-09-11T15:06:57.105Z","schema_version":2,"manifest":"https://whovotedwhy.com/data/index.json"}}