This Act may be cited as the Digital Evaluation for Tax Enforcement and Compliance Tracking Act of 2025 or the DETECT Act of 2025.

The Comptroller General shall, not later than 180 days after the date of the enactment of this Act, submit a report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate on the potential of artificial intelligence to assist the Internal Revenue Service in detecting tax fraud.