Stop CHEATERS Act

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