S. 4298

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4298 Introduced in Senate (IS)]

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119th CONGRESS
2d Session
S. 4298

To provide appropriations for the Internal Revenue Service to overhaul 
technology and strengthen enforcement, and for other purposes.

_______________________________________________________________________

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. Lujan, 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.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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''.

SEC. 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.

SEC. 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.
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