This bill creates an IRS fellowship program to hire private-sector data scientists to work with tax law specialists. The program must be set up by September 30, 2026. The Commissioner of Internal Revenue, after consulting the Chief Counsel and Chief Data Officer, will run and advertise the program.
The program must have at least 10 fellows when started, and the Commissioner must keep at least 5 filled slots. Fellows serve 2-, 3-, or 4-year terms and may apply for one-year extensions with no limit on the number of extensions. The Commissioner may permanently hire a fellow at the end of a term. Pay for fellows is set not lower than the minimum GS-15 rate and not to exceed the annual compensation in 3 U.S.C. 102. The Secretary of the Treasury (or delegate) may appoint a program lead.
The bill requires a task force in national and regional offices that includes fellows and permanent IRS employees. That task force will: develop and test data-driven methods for audit selection; teach IRS staff how to use analytics and models; support audits with advanced data analysis; work on offshore tax evasion and Foreign Account Tax Compliance Act issues using data integration and network analysis; mentor junior staff in analytics; review existing uses of AI and analytics and recommend improvements; and give data-driven recommendations to improve audit effectiveness and reduce improper payments.
The Commissioner must give Congress an annual report starting one year after the first fellowship is awarded. The report must analyze the program's effects and return on investment, list application numbers, and recommend any changes. The bill also directs the Commissioner, with Treasury approval, to write needed rules and regulations. The bill defines a "qualified data scientist" by skills in advanced analytics, statistical modeling, or machine learning in complex regulatory, financial, or compliance settings.
No publicly available information on the total budget or exact cost of the program is in the bill text. The bill sets pay limits: fellows must be paid at least the minimum GS-15 rate and no more than the annual compensation specified in 3 U.S.C. 102. The bill also requires annual reports to Congress that must include an analysis of costs incurred and benefits, including any predicted revenue changes related to task force work.
No publicly available information.
No publicly available information.