DETECT Act of 2025

This legislation mandates a comprehensive study on the application of advanced technology in tax administration. It requires the Comptroller General to prepare and submit a detailed report to key congressional committees. The primary focus of this report is to evaluate the potential of artificial intelligence to significantly enhance the Internal Revenue Service's capabilities in detecting and combating tax fraud . This assessment aims to identify how AI can be leveraged to improve efficiency and effectiveness in tax enforcement. The Comptroller General must deliver this report to the House Committee on Ways and Means and the Senate Committee on Finance within 180 days of the Act's enactment.