S. 4298

119 S4298 IS: Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Strictly Act
 U.S. Senate
 2026-04-15
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 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.