Stop CHEATERS Act

Full Title:
Stop CHEATERS Act

Summary#

This bill provides new, multi-year funding for the Internal Revenue Service (IRS). It directs money to increase tax enforcement, improve taxpayer services, modernize IRS technology and business systems, and support the IRS’s enforcement work (including audits, criminal investigations, legal help, and limited vehicle purchases and contractor hiring).

The bill also requires the IRS Commissioner to report to Congress within 1 year and then every 2 years on a plan to shift more audit and enforcement work toward high-income people and large corporations, and on progress in carrying out that plan. The Treasury Inspector General for Tax Administration must evaluate that plan and report to Congress within 1 year after the IRS’s first report and every 2 years after that.

What it means for you#

  • The bill aims to increase audits and enforcement activity focused on high-income individuals and large corporations.
  • It funds more taxpayer services, such as help before filing, filing and account services, and taxpayer advocacy.
  • It pays for major upgrades to IRS technology and business systems, which the bill says will help detect fraud and noncompliance.
  • The law sets recurring reports to Congress so lawmakers will get updates on the plan and the IRS’s progress.

Expenses#

The bill lists specific additional appropriations by purpose and fiscal year (amounts in US dollars):

  • Enforcement: FY2026 $3,600,000,000; FY2027 $5,000,000,000; FY2028 $6,500,000,000; FY2029 $8,200,000,000; FY2030 $10,100,000,000; FY2031 $12,200,000,000.
  • Taxpayer services: FY2026 $1,400,000,000; FY2027 $1,600,000,000; FY2028 $1,600,000,000; FY2029 $1,600,000,000; FY2030 $1,700,000,000; FY2031 $1,700,000,000.
  • Technology and operations support (Operations Support account): FY2026 $900,000,000; FY2027 $4,500,000,000; FY2028 $4,500,000,000; FY2029 $4,800,000,000; FY2030 $4,800,000,000; FY2031 $5,900,000,000.
  • Business systems modernization (not including legacy system operations/maintenance): FY2026 $1,000,000,000; FY2027 $900,000,000; FY2028 $300,000,000; FY2029 $300,000,000; FY2030 $300,000,000; FY2031 $300,000,000.

Each amount appropriated by the bill is to remain available until expended.

Proponents' View#

The bill’s text states its purpose is to overhaul outdated IRS technology, strengthen enforcement (especially toward high-income individuals and large corporations), recruit and keep auditors with needed skills, and increase voluntary compliance. Proponents would point to the required IRS and Inspector General reports as a way to track progress.

Opponents' View#

No publicly available information.