H.R. 9736
Stop CHEATERS Act
Sponsor: Suzan K. DelBene
42 cosponsors
- Hillary J. Scholten
- Greg Casar
- Suhas Subramanyam
- Adelita S. Grijalva
- André Carson
- Christopher R. Deluzio
- Daniel S. Goldman
- Danny K. Davis
- Dina Titus
- Donald S. Beyer, Jr.
- Eleanor Holmes Norton
- Emily Randall
- Gwen Moore
- Henry C. "Hank" Johnson, Jr.
- James P. McGovern
- Janice D. Schakowsky
- Jesús G. "Chuy" García
- Jimmy Gomez
- Joe Neguse
- John B. Larson
- Judy Chu
- Kevin Mullin
- Lateefah Simon
- Linda T. Sánchez
- Maggie Goodlander
- Mark Pocan
- Mary Gay Scanlon
- Maxine Dexter
- Mike Quigley
- Nanette Diaz Barragán
- Paul Tonko
- Pramila Jayapal
- Rashida Tlaib
- Ro Khanna
- Sarah McBride
- Seth Moulton
- Steven Horsford
- Summer L. Lee
- Suzanne Bonamici
- Terri A. Sewell
- Thomas R. Suozzi
- Valerie P. Foushee
Official summary
Written by the Congressional Research Service.
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.
Text of the bill
(a) In general. Not later than 1 year after the date of the enactment of this Act and every 2 years thereafter, the Commissioner of Internal Revenue shall submit to Congress a report containing—
(1) a comprehensive description of—
(A) a plan to—
(i) shift more of the auditing and enforcement assets of the Internal Revenue Service toward high-income individuals and large corporations,
(ii) recruit and retain auditors with the skills essential to audit high-income individuals and large corporations, and
(iii) increase voluntary compliance among high-income individuals and large corporations, and
(B) the progress made in implementing such plan, and
(2) an analysis of how much of the difference between tax liabilities owed to the United States under the Internal Revenue Code of 1986 and those liabilities actually collected by the Internal Revenue Service are attributable to taxpayers at different income levels, including high-income individuals and large corporations.
(b) Inspector general. Not later than 1 year after the first report is submitted under subsection (a) and every 2 years thereafter, the Treasury Inspector General for Tax Administration shall submit to Congress a report evaluating the plan described in subsection (a)(1) and the progress made by the Internal Revenue Service in implementing such plan.