The main purpose of this legislation is to explore how artificial intelligence (AI) can help the Internal Revenue Service (IRS) in identifying and preventing tax fraud. The goal is to enhance the IRS's capabilities in detecting fraudulent activities, which can lead to improved tax compliance and increased revenue for the government. The key provision of this legislation requires the Comptroller General to prepare and submit a report within 180 days of the law being enacted. This report will focus on the potential uses of AI technology in the IRS's efforts to detect tax fraud.