H.R. 7972

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7972 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7972

To require the Internal Revenue Service to establish a fellowship 
program within the Internal Revenue Service to recruit qualified data 
scientists to partner with tax law specialists and provide insights and 
identify emerging and complex issues in tax administration, ranging 
from data acquisition and quality through developing advanced 
analytics, statistics, and models to improve core tax administration 
activities in services and enforcement.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 18, 2026

Mr. Schweikert introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

A BILL

To require the Internal Revenue Service to establish a fellowship 
program within the Internal Revenue Service to recruit qualified data 
scientists to partner with tax law specialists and provide insights and 
identify emerging and complex issues in tax administration, ranging 
from data acquisition and quality through developing advanced 
analytics, statistics, and models to improve core tax administration 
activities in services and enforcement.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Taxpayer Workforce Modernization 
Act''.

SEC. 2. IRS FELLOWSHIP PROGRAM.

(a) Establishment.--Not later than September 30, 2026, the 
Commissioner of Internal Revenue (hereinafter known as the 
``Commissioner''), after consultation with the Chief Counsel of the 
Internal Revenue Service (hereinafter known as the ``Chief Counsel'') 
and the Chief Data and Analytics Officer of the Internal Revenue 
Service (hereinafter known as the ``Chief Data Officer''), shall 
establish within the Internal Revenue Service a fellowship program 
(hereinafter known as the ``program'') to recruit qualified data 
scientists in the private sector to join the Internal Revenue Service 
to create and participate in the task force established under 
subsection (e).
(b) Objective.--The Commissioner, after consultation with the Chief 
Counsel and Chief Data Officer, shall design the program in a manner 
such that the program--
(1) addresses such tax cases handled by the Internal 
Revenue Service as the Commissioner determines--
(A) are the most complex, or
(B) include new and emerging issues, and
(2) recruits and retains outstanding and qualified tax 
experts.
(c) Advertisement of Program.--The Commissioner shall advertise the 
program in such a way as to attract qualified data scientists and such 
other tax professionals as the Commissioner determines are 
appropriately qualified to handle the most complex tax cases.
(d) Structure.--
(1) In general.--The program shall be staffed by not fewer 
than 10 fellows at the discretion of the Commissioner based on 
the needs of the Internal Revenue Service and the availability 
of qualified candidates.
(2) Term of service.--
(A) In general.--Each fellow shall be hired for a 
2-, 3-, or 4-year term of service.
(B) Extensions.--
(i) In general.--A fellow may apply for, 
and the Commissioner may grant, a 1-year 
extension of the fellowship.
(ii) No limit on number of extensions.--
There shall be no limit on the number of 
extensions under clause (i).
(3) Fellowship vacancies.--The Commissioner, after 
consultation with the Chief Counsel and Chief Data Officer, 
shall fill vacant fellowships--
(A) in such a manner as to ensure that the program 
is staffed with no fewer than 5 fellows, and
(B) as soon as practicable after the vacancy 
arises.
(4) Hiring authority.--The Commissioner shall have 
authority to permanently hire a fellow at the end of the term 
of service for such fellow.
(e) Task Force.--Not later than the date on which the first 
fellowship is awarded under this section, the Commissioner shall 
establish a task force within the Internal Revenue Service and the 
office of the Chief Counsel in both national and regional office 
placements that includes the fellows hired pursuant to subsection (d), 
the purpose of which is to--
(1) develop, test, and refine data-driven methodologies to 
support audit case selection,
(2) educate Internal Revenue Service employees on the use, 
interpretation, and limitations of data analytics, models, and 
emerging analytic techniques relevant to tax administration,
(3) support, in coordination with examiners and tax 
experts, the audit of selected taxpayers through advanced data 
analysis, transaction-level testing, and quantitative modeling,
(4) support efforts to address offshore tax evasion and 
issues implicating the Foreign Account Tax Compliance Act 
through data integration, anomaly detection, and network 
analysis,
(5) identify, mentor, and train junior employees from the 
Internal Revenue Service with respect to using data analytics 
and emerging analytic techniques to identify risk and 
facilitate task administration improvements,
(6) review existing use cases of artificial intelligence 
and data analytics with respect to tax administration, provide 
recommendations to improve on such existing cases, and identify 
new such cases, and
(7) provide data-driven recommendations for improving audit 
effectiveness and efficiency and for improving improper tax 
payments.
(f) Composition.--The task force established under subsection (e) 
may be composed of both--
(1) fellows, and
(2) permanent employees of the Internal Revenue Service.
(g) Pay of Fellows.--
(1) In general.--The Secretary of the Treasury (or the 
Secretary's delegate) shall determine, subject to the 
provisions of this subsection, the pay of fellows recruited 
under subsection (a).
(2) Pay scale.--For purposes of paragraph (1), the pay of a 
fellow shall not be less than the minimum rate payable for GS-
15 of the General Schedule and shall not exceed the amount of 
annual compensation (excluding expenses) specified in section 
102 of title 3, United States Code.
(h) Administration of Program.--The Secretary of the Treasury (or 
the Secretary's delegate) may appoint a lead program officer to 
administer and advertise the program.
(i) Annual Review and Report.--Not later than 1 year after the date 
on which the first fellowship is awarded under this section, and 
annually thereafter, the Commissioner shall submit to Congress a report 
containing--
(1) an analysis of the effects of the program,
(2) an analysis of the return on investment of the program, 
including calculations of all costs incurred and benefits 
incurred, which may include predicted revenue increases based 
on task force recommendations; tax revenue and penalties 
recommended, assessed, or collected due to the work of the task 
force; and operational improvements in taxpayer service,
(3) a description of the total number of fellows who apply 
each year, and
(4) recommendations for changes to the program, if any.
(j) Rules and Regulations.--The Commissioner, with the approval of 
the Secretary of the Treasury (or the Secretary's delegate, other than 
the Commissioner), shall promulgate such rules and regulations as may 
be necessary for the efficient administration of the program.
(k) Qualified Data Scientist Defined.--In this subsection, the term 
``qualified data scientist'' means a specialized professional who has 
demonstrated skills applying advanced analytics, statistical modeling, 
or machine learning in complex regulatory, financial, or compliance 
environments while working alongside tax law specialists and other tax 
subject matter experts.
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