S. 4298

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