,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #deba  ,,in ,,the ,,house ,,of  
,,representatives  ,july #aj1 #bjbc,mr4 
,la,lota introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 exclude certain compensation of        
election workers from the gross income  
of such workers1 and for other purposes4
  #a4 ,short title ,this ,act may be    
cited as the ,election ,worker ,tax     
,benefits ,act4  #b4 ,certain tax       
benefits and simplification with respect
 to election workers  7a7 ,exclusion    
from gross income for certain election  
worker compensation  7#a7 ,in general   
,part ,,iii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after     
section #aci;,h the following new       
section3  #aci;,i4 ,certain compensation
 of election workers  7a7 ,in general   
,gross income shall not include         
qualified election worker compensation4 

7b7 ,limitation ,the amount excludible  
from gross income under subsection 7a7  
with respect to any taxpayer for any    
taxable year shall not exceed the dollar
 amount in effect under section         
#caba7;b77#g77;,f77iv7 for the calendar 
year in which such taxable year begins4 
7c7 ,qualified election worker          
compensation ,for purposes of this      
section1 the term qualified election    
worker compensation means amounts       
otherwise includible in gross income    
which are paid by a ,state1 political   
subdivision of a ,state1 or any         
instrumentality of a ,state or any      
political subdivision thereof1 for the  
service of an individual as an election 
official or election worker 7within the 
meaning of section                      
#caba7;b77#g77;,f77iv774  4  7#b7       
,clerical amendment ,the table of       
sections for part ,,iii of subchapter ,b
 of chapter #a of such ,code is amended 
by inserting after the item relating to 
section #aci;,h the following new item3 

,sec4 #aci;,i4 ,certain compensation of 
election workers4  4  7b7 ,information  
reporting not required by reason of     
certain amounts excludible from gross   
income ,section #fjda of such ,code is  
amended by adding at the end the        
following new subsection3  7h7          
,treatment of certain excludible        
compensation of election workers ,in the
 case of any payment by a ,state1       
political subdivision of a ,state1 or   
any instrumentality of a ,state or any  
political subdivision thereof1 for the  
service of an individual as an election 
official or election worker 7within the 
meaning of section                      
#caba7;b77#g77;,f77iv771 the            
determination of whether the #fjj       
threshold described in subsection 7a7   
has been met with respect to such       
individual shall be determined by not   
taking into account--  7#a7 any such    
payment which is qualified election     
worker compensation 7as defined in      
section #aci;,i7c77 which does not      

exceed the limitation described in      
section #aci;,i7b71 and  7#b7 any such  
payment which is excludible from the    
gross income of such individual under   
section #abg4  4  7c7 ,effective date   
,the amendments made by this section    
shall apply to payments made after      
,december #ca1 #bjbc1 in taxable years  
ending after such date4