,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #hcdb  ,,in ,,the ,,house ,,of  
,,representatives  ,april #af1 #bjbf,mr4
 ,morelle 7for himself1 ,mr4 ,latimer1  
,ms4 ,sewell1 ,mrs4 ,torres of          
,california1 ,ms4 ,johnson of ,texas1   
,ms4 ,williams of ,georgia1 and ,mr4    
,mullin7 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 compensation received by poll  
workers from gross income for ,federal  
income tax purposes4  #a4 ,short title  
,this ,act may be cited as the ,poll    
,worker ,tax ,cut ,act4  #b4 ,exclusion 
of compensation received by poll workers
 from gross income for ,federal income  
tax purposes  7a7 ,in general ,part     
,,iii of subchapter ,b of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after section     
#aci,l the following new section3       
#aci,m4 ,compensation received by poll  
workers  7a7 ,in general ,gross income  

shall not include compensation received 
by an individual for temporary service  
as a poll worker with respect to any    
election for public office4  7b7 ,no    
exclusion for employment tax purposes   
,compensation shall not fail to be taken
 into account as wages under any        
provision of subtitle ,c solely because 
such compensation is excluded from gross
 income under this section4  7c7        
,regulations ,the ,secretary shall      
prescribe such regulations as may be    
necessary or appropriate to carry out   
the purposes of this section4  4  7b7   
,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,l the following new item3  
,sec4 #aci,m4 ,compensation received by 
poll workers4  4  7c7 ,effective date   
,the amendments made by this section    
shall apply to compensation received    
after ,december #ca1 #bjbe4