Stop CHEATERS Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9736 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9736

To provide appropriations for the Internal Revenue Service to overhaul
     technology and strengthen enforcement, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 16, 2026

Ms. DelBene (for herself, Ms. Sewell, Ms. Chu, Mr. Khanna, Ms. Norton,
   Mr. Davis of Illinois, Ms. Tlaib, Mr. Larson of Connecticut, Mr.
 Moulton, Mr. Garcia of Illinois, Mr. Goldman of New York, Mr. Beyer,
   Ms. Moore of Wisconsin, Mr. Gomez, Ms. McBride, Mr. Deluzio, Mr.
McGovern, Ms. Sanchez, Mr. Quigley, Ms. Scanlon, Mr. Pocan, Mr. Suozzi,
 Ms. Dexter, Mr. Johnson of Georgia, Ms. Schakowsky, Mr. Carson, Mrs.
   Grijalva, Ms. Jayapal, Mr. Tonko, Ms. Goodlander, Ms. Titus, Mr.
Mullin, Ms. Randall, Ms. Simon, Ms. Lee of Pennsylvania, Ms. Barragan,
 Ms. Bonamici, Mr. Neguse, Mr. Horsford, and Mrs. Foushee) introduced
      the following bill; which was referred to the Committee on
                             Appropriations

_______________________________________________________________________

                                 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 vehicles (31 U.S.C. 1343(b)), and to
provide other services as authorized by 5 U.S.C. 3109, at such rates as
may be determined by the Commissioner:
            (1) For fiscal year 2026, $3,600,000,000.
            (2) For fiscal year 2027, $5,000,000,000.
            (3) For fiscal year 2028, $6,500,000,000.
            (4) For fiscal year 2029, $8,200,000,000.
            (5) For fiscal year 2030, $10,100,000,000.
            (6) For fiscal year 2031, $12,200,000,000.
    (b) Taxpayer Services.--In addition to other amounts, there are
appropriated the following amounts to provide taxpayer services,
including pre-filing assistance and education, filing and account
services, and taxpayer advocacy services:
            (1) For fiscal year 2026, $1,400,000,000.
            (2) For fiscal year 2027, $1,600,000,000.
            (3) For fiscal year 2028, $1,600,000,000.
            (4) For fiscal year 2029, $1,600,000,000.
            (5) For fiscal year 2030, $1,700,000,000.
            (6) For fiscal year 2031, $1,700,000,000.
    (c) Technology and Operations Support.--There are appropriated the
following additional amounts for the ``Department of the Treasury--
Internal Revenue Service--Operations Support'' account to overhaul
outdated technology of the Internal Revenue Service and improve the
capacity of the Internal Revenue Service to detect fraud and
noncompliance:
            (1) For fiscal year 2026, $900,000,000.
            (2) For fiscal year 2027, $4,500,000,000.
            (3) For fiscal year 2028, $4,500,000,000.
            (4) For fiscal year 2029, $4,800,000,000.
            (5) For fiscal year 2030, $4,800,000,000.
            (6) For fiscal year 2031, $5,900,000,000.
    (d) Business Systems Modernization.--There are appropriated the
following additional amounts for necessary expenses of the Internal
Revenue Service's business systems modernization program, but not
including the operation and maintenance of legacy systems:
            (1) For fiscal year 2026, $1,000,000,000.
            (2) For fiscal year 2027, $900,000,000.
            (3) For fiscal year 2028, $300,000,000.
            (4) For fiscal year 2029, $300,000,000.
            (5) For fiscal year 2030, $300,000,000.
            (6) For fiscal year 2031, $300,000,000.
    (e) Availability.--Each additional amount appropriated by this
section shall remain available until expended.

SEC. 3. REPORTS TO CONGRESS.

    (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.
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