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S 5620118th CongressFailed / ExpiredSenate

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.

Policy Area: Taxation
View on Congress.gov
Origin Chamber
Senate
Last Updated
Aug 8, 2025
Latest Action Date
Dec 19, 2024

Latest Action

Read twice and referred to the Committee on Finance.

Official Summary

Official summary has not been imported yet.

GovScope Watchdog™

AI Government Intelligence™
Executive Summary

This Senate bill (S.5620) from the 118th Congress proposes that the Government Accountability Office (GAO) conduct a study on the Internal Revenue Service's (IRS) use of commercial off-the-shelf (COTS) products and artificial intelligence (AI) technologies. The bill aims to assess how these technologies are integrated into IRS operations, potentially impacting tax administration and enforcement. The bill was read twice and referred to the Senate Committee on Finance but ultimately failed or expired without further action. No full text or detailed summary is available.

Bottom Line

S.5620 sought to have the GAO study the IRS's use of commercial software and AI, but the bill did not advance beyond committee referral and expired.

Policy Risk Level
🟢 Low
Neutral Risk Assessment
Key Points
  • The bill mandates a GAO study focused on the IRS's deployment of commercial off-the-shelf products and AI technologies.
  • The study would evaluate the scope, effectiveness, and implications of these technologies within IRS operations.
  • The bill was introduced in the Senate, referred to the Committee on Finance, but did not pass and is now expired.
Who Benefits?

['Government Accountability Office (GAO), by receiving a formal study assignment.', 'Internal Revenue Service (IRS), potentially benefiting from insights on technology use.', 'Taxpayers and policymakers, who could gain information on IRS technology practices.']

Potential Concerns

['The bill does not specify funding or timelines for the GAO study, which could affect implementation.', 'Lack of detailed provisions on the scope or methodology of the study may limit its comprehensiveness.', 'No enforcement or follow-up mechanisms are included to ensure IRS responsiveness to study findings.']

Political Context

The bill was introduced in the Senate during the 118th Congress and referred to the Committee on Finance. It addresses the growing interest in how federal agencies like the IRS use commercial software and AI, reflecting broader governmental efforts to evaluate technology integration. The bill did not proceed past committee and expired, indicating limited legislative momentum.

Hidden Impact Review

Hidden impact flags detected: 2

GovScope reviewed 2 policy-risk categories. Hover for a quick definition. Click detected flags for bill-specific details.

2 Detected
Detected Flags
Indirect Effects

['The GAO study could inform future legislative or administrative actions regarding IRS technology modernization.', 'Increased transparency about IRS technology use might affect public trust or stakeholder engagement.', 'Potential identification of risks or benefits related to AI and commercial software in tax administration.']

GovScope Watchdog Notes

The absence of a full bill text and detailed summary limits comprehensive analysis. The bill's failure to advance suggests limited legislative priority or consensus. Transparency would be enhanced by specifying funding, timelines, and follow-up mechanisms for the GAO study to ensure accountability and practical impact.

Passage Likelihood: LowConfidence: 85%Model: gpt-4.1-mini

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