PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in Senate · Apr 15, 2026
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.
Showing the opening paragraphs of the official summary.
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.
People & committees
Sen. King, Angus S., Jr. [I-ME] · I–ME
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Jul 31, 2026. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze S.4298 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine S.4298 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine S.4298 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine S.4298 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.