Politiparty
Politiparty

119th Congress Taxation

S. 4298: Stop CHEATERS Act

Introduced

  1. Introduced (completed)Apr 15, 2026
  2. Passed Senate (not reached)
  3. Passed House (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in Senate, Apr 15, 2026

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

Read the full summary
  • 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.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

28

Bipartisan support.

Who scored on this bill

12 points earned
  1. 1Angus King I-ME SponsorDrew cross-party cosponsors, reached a cosponsor milestone, introduced3 events+12
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Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Angus King

History

  1. Apr 15, 2026Introduced in the Senate by Angus King.
Show the full action history (2 actions)
  1. Apr 15, 2026Introduced in Senate
  2. Apr 15, 2026Read twice and referred to the Committee on Finance.