What does Preamble of Stop CHEATERS Act do?

This bill, formally titled 'To provide appropriations for the Internal Revenue Service to overhaul technology and strengthen enforcement, and for other purposes,' aims to provide appropriations for the Internal Revenue Service. The bill's stated purpose is to overhaul technology and strengthen enforcement within the IRS.

What does SHORT TITLE. of Stop CHEATERS Act do?

This bill is formally titled the "Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Strictly Act" or the "Stop CHEATERS Act".

What does ADDITIONAL APPROPRIATIONS FOR THE INTERNAL REVENUE SERVICE. of Stop CHEATERS Act do?

This section appropriates additional funds to the Internal Revenue Service (IRS) for various activities. Funding is allocated for tax enforcement, taxpayer services, technology and operations support, and business systems modernization. Tax enforcement appropriations range from $3.6 billion in fiscal year 2026 to $12.2 billion in fiscal year 2031. Taxpayer services appropriations range from $1.4 billion in fiscal year 2026 to $1.7 billion in fiscal years 2030 and 2031. Technology and operations support appropriations are intended to overhaul outdated technology and improve fraud detection, with amounts varying from $900 million in 2026 to $5.9 billion in 2031. Business systems modernization appropriations are allocated for a program excluding legacy system operation and maintenance, ranging from $1 billion in 2026 to $300 million in 2031. The appropriated funds are available until expended.

What does REPORTS TO CONGRESS. of Stop CHEATERS Act do?

This section requires the Commissioner of Internal Revenue to submit a report to Congress within one year of the Act's enactment, and every two years thereafter. The report must include a plan to shift IRS auditing and enforcement assets towards high-income individuals and large corporations. The plan must also address recruiting and retaining auditors with skills to audit high-income individuals and large corporations, and increasing voluntary compliance among these taxpayers. The report must detail the progress made in implementing the plan. The report must analyze the difference between tax liabilities owed and those collected, broken down by income levels, including high-income individuals and large corporations. The Treasury Inspector General for Tax Administration must submit a report to Congress evaluating the plan and IRS progress, one year after the first Commissioner's report and every two years thereafter.

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Stop CHEATERS Act

Last updated: 4/15/2026 · Introduced: 4/15/2026

Author: Angus King (I-ME)

TL;DR (AI)

The bill provides increased funding to the Internal Revenue Service (IRS) over six fiscal years, specifically for tax enforcement, taxpayer services, technology upgrades, and business systems modernization.
The IRS is required to develop and report to Congress a plan to prioritize auditing and enforcement efforts towards high-income individuals and large corporations.
The bill mandates regular reports to Congress detailing the IRS's progress in implementing the plan and analyzing discrepancies between taxes owed and collected, segmented by income levels.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

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