S4298Referred to Committee

Stop CHEATERS Act

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-04-15
Introduced
28
Cosponsors
S
ⓘ
Type

Sponsor

Angus S. King Jr.
Angus S. King Jr.
Independent · ME · Senator

Source: Congress.gov · FEC

Cosponsors (28)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Read twice and referred to the Committee on Finance.

2026-04-15

Source: Congress.gov

Committee Activity

Currently in

Previously

Plain-English Summary

This bill would give the IRS money to modernize its outdated computer systems and hire more staff to catch tax cheaters and improve customer service. The funding would help the agency process tax returns faster, answer phone calls from confused taxpayers, and conduct more audits of people and businesses who may not be paying what they owe. Essentially, it's an investment to make the IRS work more efficiently and collect taxes more effectively.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Subjects

Taxation

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4298 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4298 To provide appropriations for the Internal Revenue Service to overhaul technology and strengthen enforcement, and for other purposes. _______________________________________________________________________ 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. Lujan, 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. 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 ``Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Strictly Act'' or the ``Stop CHEATERS Act''. SEC. 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. SEC. 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…
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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. <all>
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