H.R. 9736 — Stop CHEATERS Act

This section provides additional appropriations to the Internal Revenue Service for fiscal years 2026 through 2031. It allocates (1) enforcement funding rising from $3.6 billion in FY2026 to $12.2 billion in FY2031 for tax collection, criminal investigations, and legal support; (2) taxpayer services funding from $1.4 billion in FY2026 to $1.7 billion in FY2031 for pre-filing assistance, account services, and advocacy; (3) technology and operations support from $900 million in FY2026 to $5.9 billion in FY2031 to modernize systems and detect fraud; and (4) business systems modernization from $1 billion in FY2026 to $300 million annually in FY2028–2031. All amounts remain available until expended.

This section directs the Commissioner of Internal Revenue to submit to Congress, beginning one year after enactment and every two years thereafter, a report describing a plan to shift auditing and enforcement resources toward high-income individuals and large corporations, recruit and retain skilled auditors, increase voluntary compliance among those taxpayers, the progress implementing the plan, and an analysis of the tax gap attributable to different income levels. It also directs the Treasury Inspector General for Tax Administration to submit biennial evaluations of the plan and implementation progress, beginning one year after the first IRS report.