S. 4298 119th Congress Senate

Stop CHEATERS Act

Official title: A bill to provide appropriations for the Internal Revenue Service to overhaul technology and strengthen enforcement, and for other purposes.

Introduced: April 15, 2026 Introduced by: Angus S. King Jr. Independent · Maine See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 15, 2026

Read twice and referred to the Committee on Finance.

Apr 15, 2026

Introduced in Senate

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What's happening now April 15, 2026

Read twice and referred to the Committee on Finance.

Plain-English summary Congressional Research Service

Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Strictly Act or the Stop CHEATERS Act

This bill provides additional appropriations to the Internal Revenue Service (IRS) for FY2026-FY2031 and establishes reporting requirements related to tax enforcement for high-income individuals and corporations.

The bill provides specified appropriations to the IRS for FY2026-FY2031 for purposes such as tax enforcement, taxpayer services, technology and operations support, and business systems modernization. The funds provided by the bill remain available until expended.

The bill also requires the IRS to submit a report to Congress every two years that includes a comprehensive description of a plan to

shift more IRS auditing and enforcement assets toward high-income individuals and large corporations,
recruit and retain auditors with the skills essential to audit high-income individuals and large corporations, and
increase voluntary compliance among high-income individuals and large corporations.

The report must also include (1) a description of the progress that has been made in implementing the plan; and (2) an analysis of how much of the difference between the taxes owed and the taxes collected by the IRS is attributable to taxpayers at different income levels, including high-income individuals and large corporations.

The bill also requires the Treasury Inspector General for Tax Administration to submit a report to Congress evaluating the IRS's plan and its progress in implementing the plan.

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

NEW VENTURE FUND
for NEW VENTURE FUND · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
AMERICAN FEDERATION OF TEACHERS
for AMERICAN FEDERATION OF TEACHERS · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
NATIONAL TREASURY EMPLOYEES UNION
for NATIONAL TREASURY EMPLOYEES UNION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
CENTER FOR AMERICAN PROGRESS ACTION FUND
for CENTER FOR AMERICAN PROGRESS ACTION FUND · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
AMERICAN FEDERATION OF TEACHERS
for AMERICAN FEDERATION OF TEACHERS · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
NATIONAL TREASURY EMPLOYEES UNION
for NATIONAL TREASURY EMPLOYEES UNION · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
7 filings
SENATE
7 filings
Agriculture, Dept of (USDA)
3 filings
Health & Human Services, Dept of (HHS)
3 filings
Internal Revenue Service (IRS)
3 filings
Labor, Dept of (DOL)
3 filings
Treasury, Dept of
3 filings
White House Office
3 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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Cosponsors 28