Stop CHEATERS Act
Sponsored By: Senator King, Angus S., Jr. [I-ME]
Introduced
Summary
Massive funding to modernize the IRS and increase enforcement against high earners and big corporations. This bill would authorize multiyear appropriations from FY2026 through FY2031 to expand enforcement, upgrade technology, and boost taxpayer services.
Show full summary
- Families and households: Upgrades to taxpayer services and technology aim to improve pre-filing help, filing and account services, and taxpayer advocacy so individuals get faster, clearer support.
- IRS workforce and operations: The bill funds recruiting and retaining auditors with skills for complex audits and backs the IRS business systems modernization program to replace outdated systems.
- High-income individuals and large corporations: It directs a shift of audit and enforcement resources toward high earners and large firms, requires regular reports on the tax gap by income level, and mandates independent oversight reviews by the Treasury Inspector General for Tax Administration.
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 2 benefits, 0 costs, 4 mixed.
IRS business modernization funding
If enacted, the bill would add money for the IRS business systems modernization program for FY2026–FY2031. The bill would fund $1.0 billion in FY2026; $900 million in FY2027; and $300 million in each year FY2028 through FY2031. The funds would be limited to modernization work and could not be used for running legacy systems.
More IRS help for taxpayers
If enacted, the bill would give the IRS new money for taxpayer services from FY2026 through FY2031. Funding would be $1.4 billion in FY2026; $1.6 billion in FY2027–FY2029; and $1.7 billion in FY2030–FY2031. The funds would pay for pre-filing help, filing and account services, and taxpayer advocacy.
Appropriations available until spent
If enacted, each additional amount appropriated by this section would remain available until expended. That means the IRS could use the funds after the fiscal year they were added until the money is spent.
IRS technology and fraud detection
If enacted, the bill would give large, multi-year funding to the IRS Operations Support account to overhaul outdated technology and improve fraud and noncompliance detection. Funding would be $900 million in FY2026; $4.5 billion in FY2027 and FY2028; $4.8 billion in FY2029 and FY2030; and $5.9 billion in FY2031. The upgrades could speed processing and also enable stronger enforcement.
More IRS enforcement funding
If enacted, the bill would give the IRS new enforcement money each year from FY2026 through FY2031. The funding would be $3.6 billion in FY2026; $5.0 billion in FY2027; $6.5 billion in FY2028; $8.2 billion in FY2029; $10.1 billion in FY2030; and $12.2 billion in FY2031. The money could be used to determine and collect taxes, provide legal and litigation support, and conduct criminal investigations and prosecutions.
IRS audit plan and oversight
If enacted, the IRS Commissioner would have to report to Congress within one year, and every two years after that, a plan to shift audits and enforcement toward high-income people and large corporations. The report must describe how the IRS will recruit and keep skilled auditors, increase voluntary compliance, and show how the tax gap breaks down by income level. Within one year after the Commissioner's first report, and every two years after, TIGTA would report to Congress evaluating that plan and the IRS's progress.
Sponsors & CoSponsors
Sponsor
King, Angus S., Jr. [I-ME]
ME • I
Cosponsors
Sen. Warren, Elizabeth [D-MA]
MA • D
Sponsored 4/15/2026
Sen. Kaine, Tim [D-VA]
VA • D
Sponsored 4/15/2026
Sen. Whitehouse, Sheldon [D-RI]
RI • D
Sponsored 4/15/2026
Charles Schumer
NY • D
Sponsored 4/15/2026
Sen. Wyden, Ron [D-OR]
OR • D
Sponsored 4/15/2026
Sen. Bennet, Michael F. [D-CO]
CO • D
Sponsored 4/15/2026
Sen. Blumenthal, Richard [D-CT]
CT • D
Sponsored 4/15/2026
Sen. Blunt Rochester, Lisa [D-DE]
DE • D
Sponsored 4/15/2026
Sen. Booker, Cory A. [D-NJ]
NJ • D
Sponsored 4/15/2026
Sen. Coons, Christopher A. [D-DE]
DE • D
Sponsored 4/15/2026
Sen. Duckworth, Tammy [D-IL]
IL • D
Sponsored 4/15/2026
Sen. Durbin, Richard J. [D-IL]
IL • D
Sponsored 4/15/2026
Sen. Fetterman, John [D-PA]
PA • D
Sponsored 4/15/2026
Sen. Gallego, Ruben [D-AZ]
AZ • D
Sponsored 4/15/2026
Sen. Heinrich, Martin [D-NM]
NM • D
Sponsored 4/15/2026
John Hickenlooper
CO • D
Sponsored 4/15/2026
Sen. Kim, Andy [D-NJ]
NJ • D
Sponsored 4/15/2026
Sen. Luján, Ben Ray [D-NM]
NM • D
Sponsored 4/15/2026
Sen. Merkley, Jeff [D-OR]
OR • D
Sponsored 4/15/2026
Gary Peters
MI • D
Sponsored 4/15/2026
Sen. Sanders, Bernard [I-VT]
VT • I
Sponsored 4/15/2026
Sen. Schatz, Brian [D-HI]
HI • D
Sponsored 4/15/2026
Sen. Shaheen, Jeanne [D-NH]
NH • D
Sponsored 4/15/2026
Sen. Van Hollen, Chris [D-MD]
MD • D
Sponsored 4/15/2026
Sen. Warner, Mark R. [D-VA]
VA • D
Sponsored 4/15/2026
Peter Welch
VT • D
Sponsored 4/15/2026
Amy Klobuchar
MN • D
Sponsored 4/15/2026
Sen. Smith, Tina [D-MN]
MN • D
Sponsored 4/15/2026
Roll Call Votes
No roll call votes available for this bill.
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