S. 4298: Stop CHEATERS Act · Congress Swing Tracker

S. 4298119th CongressTaxation

Stop CHEATERS Act

Sponsored by Sen. Angus S. King Jr. (I-ME) · 28 active : 27 Democrats, 1 Independent

Latest action: Read twice and referred to the Committee on Finance.

Read the summary

Where it standsBefore the Senate

Hasn’t passed either chamber

Senate: next
House: not yet
President: not yet

7 senators score as swing votes

Summary

, via Congress.gov

Summary on Congress.gov

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.

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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.

Committees and subjects

Committees

Senate Committee on Finance · SenateReferred to

Subjects

No legislative subjects recorded yet. Similar-vote matching falls back to the policy area.

Senate · 100 House · 433

Model

v3defaultv2

Directional: count only breaks toward the other party Why do scores change?

How the Senate breaks down

7Swing 70–100
47Middle 30–70
46Entrenched 0–30

Members fall into . All 100 senators have enough data to score.

Key players in the Senate

Ranked by swing score, 0–100 · swing-v3, directional

: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.

Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.

1
Susan M. CollinsRepublican · Maine

Similar past votes, Senate

Earlier behind swing-v3’s input

Not applicable in the Senate. There is not enough similar voting history (weight 4.0 of 5.0 needed), so this input is left out of the score rather than counted as missing.

S.J.Res. 107 · Mar 25, 2026 · Roll call 729On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".
Motion to Proceed RejectedSame policy area×0.5
S.J.Res. 95 · Feb 10, 2026 · Roll call 694On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
Motion to Proceed RejectedSame policy area×0.5
S. 3385 · Dec 11, 2025 · Roll call 644On the Cloture MotionA bill to amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.
Cloture Motion RejectedSame policy area×0.5
H.J.Res. 25 · Mar 26, 2025 · Roll call 151On the Joint ResolutionA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Joint Resolution PassedSame policy area×0.5
H.J.Res. 25 · Mar 26, 2025 · Roll call 150On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Motion to Proceed Agreed toSame policy area×0.5
S.J.Res. 3 · Mar 4, 2025 · Roll call 102On the Joint ResolutionA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Joint Resolution PassedSame policy area×0.5
S.J.Res. 3 · Mar 4, 2025 · Roll call 101On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Motion to Proceed Agreed toSame policy area×0.5
H.R. 7024 · Aug 1, 2024 · Roll call 582On Cloture on the Motion to ProceedA bill to make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes.
Cloture on the Motion to Proceed RejectedSame policy area×0.5

Cosponsors

28 active

Show all 28 cosponsors

How the swing score works

Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.

Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.

Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.

Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.

Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.

Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.