This bill allocates substantial appropriations to the Internal Revenue Service (IRS) from fiscal year 2026 through 2031, totaling tens of billions of dollars. These funds are primarily directed towards four key areas: strengthening tax enforcement, improving taxpayer services, overhauling outdated technology and operations support, and modernizing business systems. The aim is to significantly enhance the IRS's overall capacity and efficiency in tax administration. A substantial portion of the funding is dedicated to tax enforcement activities , with a specific mandate to shift auditing and enforcement assets towards high-income individuals and large corporations . The bill requires the Commissioner of Internal Revenue to submit biennial reports to Congress detailing a plan to recruit and retain skilled auditors for these complex cases and to analyze the tax gap attributable to different income levels. Additionally, the Treasury Inspector General for Tax Administration will evaluate the IRS's progress in implementing this enforcement plan, ensuring accountability and effectiveness.