S.4298

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

Introduced·4/15/26

Stop CHEATERS Act allocates funds to IRS for enforcement, technology upgrades, and taxpayer services.

The Stop CHEATERS Act provides appropriations to the Internal Revenue Service (IRS) to enhance enforcement activities, modernize business systems, and improve technology and operations support. It allocates funds for fiscal years 2026 through 2031 to pursue tax enforcement objectives, modernize IRS business systems, and overhaul outdated technology. The act also mandates reports to Congress on the IRS's efforts to shift auditing and enforcement resources towards high-income individuals and large corporations, recruit skilled auditors, and increase voluntary compliance among these groups.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Apr 15

Senate

Read twice and referred to the Committee on Finance.