,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #deba  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #aj1 #bjbc,mr4  
,la,lota introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to exclude c]ta9         
comp5sation ( election work]s f ! gross 
income ( su* work]s1 & = o!r purposes4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,election ,work] ,tax ,b5efits ,act4  
#b4 ,c]ta9 tax b5efits & simplification 
) respect to election work]s  7a7       
,exclusion f gross income = c]ta9       
election work] comp5sation  7#a7 ,9     
g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ aft] section #aci;,h !  
foll[+ new section3  #aci;,i4 ,c]ta9    
comp5sation ( election work]s  7a7 ,9   
g5]al ,gross income %all n include      
qualifi$ election work] comp5sation4    
7b7 ,limitation ,! am\nt excludible f   
gross income "u subsection 7a7 ) respect
 to any taxpay] = any taxable ye> %all n

 exce$ ! doll> am\nt 9 effect "u section
 #caba7;b77#g77;,f77iv7 = ! cal5d> ye> 9
 :i* su* taxable ye> beg9s4  7c7        
,qualifi$ election work] comp5sation ,= 
purposes ( ?is section1 ! t]m qualifi$  
election work] comp5sation means am\nts 
o!rwise includible 9 gross income :i*   
are paid by a ,/ate1 political          
subdivision ( a ,/ate1 or any           
in/rum5tality ( a ,/ate or any political
 subdivision !re(1 = ! s]vice ( an      
individual z an election (ficial or     
election work] 7)9 ! mean+ ( section    
#caba7;b77#g77;,f77iv774  4  7#b7       
,cl]ical am5dm5t ,! table ( sections =  
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci;,h ! foll[+ new  
item3  ,sec4 #aci;,i4 ,c]ta9 comp5sation
 ( election work]s4  4  7b7 ,in=mation  
report+ n requir$ by reason ( c]ta9     
am\nts excludible f gross income        
,section #fjda ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new subsection3  
7h7 ,treatm5t ( c]ta9 excludible        

comp5sation ( election work]s ,9 ! case 
( any paym5t by a ,/ate1 political      
subdivision ( a ,/ate1 or any           
in/rum5tality ( a ,/ate or any political
 subdivision !re(1 = ! s]vice ( an      
individual z an election (ficial or     
election work] 7)9 ! mean+ ( section    
#caba7;b77#g77;,f77iv771 ! det]m9ation (
 :e!r ! #fjj ?re%old describ$ 9         
subsection 7a7 has be5 met ) respect to 
su* individual %all be det]m9$ by n tak+
 into acc\nt--  7#a7 any su* paym5t :i* 
is qualifi$ election work] comp5sation  
7z def9$ 9 section #aci;,i7c77 :i* does 
n exce$ ! limitation describ$ 9 section 
#aci;,i7b71 &  7#b7 any su* paym5t :i*  
is excludible f ! gross income ( su*    
individual "u section #abg4  4  7c7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to paym5ts made aft] 
,decemb] #ca1 #bjbc1 9 taxable ye>s end+
 aft] su* date4