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S. 4298Senate119th Congress (2025-2027)In Committee

Stop CHEATERS Act

Sponsored by Angus S. King Jr.Sen. Angus S. King Jr. (I-ME)
Introduced April 15, 2026

AI-Generated Summary

Updated April 30, 2026 at 4:51 AM UTC

The Stop CHEATERS Act provides new funding for the Internal Revenue Service to upgrade its technology, expand enforcement, and improve taxpayer services from fiscal years 2026 through 2031. It earmarks billions of dollars for enforcement actions, modernizing IT systems, and business‑systems upgrades. The bill also requires the IRS and the Treasury Inspector General to report regularly on how enforcement resources are being shifted toward high‑income individuals and large corporations and on the tax gap by income level.

Key Provisions

  • Appropriates $3.6 billion for IRS enforcement in FY 2026, rising to $12.2 billion by FY 2031.
  • Designates $1.4 billion for taxpayer services in FY 2026, increasing modestly to $1.7 billion by FY 2031.
  • Funds a technology overhaul with $900 million in FY 2026 and up to $5.9 billion by FY 2031 to improve fraud detection and modernize systems.
  • Allocates $1 billion for business‑systems modernization in FY 2026, followed by smaller annual amounts through FY 2031.
  • Mandates the IRS Commissioner to submit a detailed plan and progress report on shifting audit and enforcement focus to high‑income earners and large corporations, and to analyze the tax gap by income level, with follow‑up reports from the Treasury Inspector General every two years.

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

April 15, 2026

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SenateIntro Referral

Introduced in Senate

April 15, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

April 15, 2026

Bill Text

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Introduced in SenateIssued April 15, 2026

II

119th CONGRESS

2d Session

S. 4298

IN THE SENATE OF THE UNITED STATES

April 15 (legislative day, April 14), 2026

Mr. King (for himself, Ms. Warren, Mr. Kaine, Mr. Whitehouse, Mr. Schumer, Mr. Wyden, Mr. Bennet, Mr. Blumenthal, Ms. Blunt Rochester, Mr. Booker, Mr. Coons, Ms. Duckworth, Mr. Durbin, Mr. Fetterman, Mr. Gallego, Mr. Heinrich, Mr. Hickenlooper, Mr. Kim, Mr. Luján, Mr. Merkley, Mr. Peters, Mr. Sanders, Mr. Schatz, Mrs. Shaheen, Mr. Van Hollen, Mr. Warner, Mr. Welch, Ms. Smith, and Ms. Klobuchar) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To provide appropriations for the Internal Revenue Service to overhaul technology and strengthen enforcement, and for other purposes.

1.

Short title

This Act may be cited as the Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Strictly Act or the Stop CHEATERS Act.

2.

Additional appropriations for the Internal Revenue Service

(a)

Enforcement

In addition to other amounts, there is appropriated the following amounts for necessary expenses for tax enforcement activities of the Internal Revenue Service to pursue the objectives described in section 3(a)(1), including to determine and collect owed taxes, to provide legal and litigation support, to conduct criminal investigations, to enforce criminal statutes related to violations of internal revenue laws and other financial crimes, to purchase and hire passenger motor vehicles (31 U.S.C. 1343(b)), and to provide other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner:

(1)

For fiscal year 2026, $3,600,000,000.

(2)

For fiscal year 2027, $5,000,000,000.

(3)

For fiscal year 2028, $6,500,000,000.

(4)

For fiscal year 2029, $8,200,000,000.

(5)

For fiscal year 2030, $10,100,000,000.

(6)

For fiscal year 2031, $12,200,000,000.

(b)

Taxpayer services

In addition to other amounts, there are appropriated the following amounts to provide taxpayer services, including pre-filing assistance and education, filing and account services, and taxpayer advocacy services:

(1)

For fiscal year 2026, $1,400,000,000.

(2)

For fiscal year 2027, $1,600,000,000.

(3)

For fiscal year 2028, $1,600,000,000.

(4)

For fiscal year 2029, $1,600,000,000.

(5)

For fiscal year 2030, $1,700,000,000.

(6)

For fiscal year 2031, $1,700,000,000.

(c)

Technology and operations support

There are appropriated the following additional amounts for the Department of the Treasury—Internal Revenue Service—Operations Support account to overhaul outdated technology of the Internal Revenue Service and improve the capacity of the Internal Revenue Service to detect fraud and noncompliance:

(1)

For fiscal year 2026, $900,000,000.

(2)

For fiscal year 2027, $4,500,000,000.

(3)

For fiscal year 2028, $4,500,000,000.

(4)

For fiscal year 2029, $4,800,000,000.

(5)

For fiscal year 2030, $4,800,000,000.

(6)

For fiscal year 2031, $5,900,000,000.

(d)

Business systems modernization

There are appropriated the following additional amounts for necessary expenses of the Internal Revenue Service’s business systems modernization program, but not including the operation and maintenance of legacy systems:

(1)

For fiscal year 2026, $1,000,000,000.

(2)

For fiscal year 2027, $900,000,000.

(3)

For fiscal year 2028, $300,000,000.

(4)

For fiscal year 2029, $300,000,000.

(5)

For fiscal year 2030, $300,000,000.

(6)

For fiscal year 2031, $300,000,000.

(e)

Availability

Each additional amount appropriated by this section shall remain available until expended.

3.

Reports to Congress

(a)

In general

Not later than 1 year after the date of the enactment of this Act and every 2 years thereafter, the Commissioner of Internal Revenue shall submit to Congress a report containing—

(1)

a comprehensive description of—

(A)

a plan to—

(i)

shift more of the auditing and enforcement assets of the Internal Revenue Service toward high-income individuals and large corporations,

(ii)

recruit and retain auditors with the skills essential to audit high-income individuals and large corporations, and

(iii)

increase voluntary compliance among high-income individuals and large corporations, and

(B)

the progress made in implementing such plan, and

(2)

an analysis of how much of the difference between tax liabilities owed to the United States under the Internal Revenue Code of 1986 and those liabilities actually collected by the Internal Revenue Service are attributable to taxpayers at different income levels, including high-income individuals and large corporations.

(b)

Inspector general

Not later than 1 year after the first report is submitted under subsection (a) and every 2 years thereafter, the Treasury Inspector General for Tax Administration shall submit to Congress a report evaluating the plan described in subsection (a)(1) and the progress made by the Internal Revenue Service in implementing such plan.