[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4521 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 4521

     To amend the Internal Revenue Code of 1986 to exclude certain 
compensation of election workers from the gross income of such workers, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 10, 2023

  Mr. LaLota introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to exclude certain 
compensation of election workers from the gross income of such workers, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Election Worker Tax Benefits Act''.

SEC. 2. CERTAIN TAX BENEFITS AND SIMPLIFICATION WITH RESPECT TO 
              ELECTION WORKERS.

    (a) Exclusion From Gross Income for Certain Election Worker 
Compensation.--
            (1) In general.--Part III of subchapter B of chapter 1 of 
        the Internal Revenue Code of 1986 is amended by inserting after 
        section 139H the following new section:

``SEC. 139I. CERTAIN COMPENSATION OF ELECTION WORKERS.

    ``(a) In General.--Gross income shall not include qualified 
election worker compensation.
    ``(b) Limitation.--The amount excludible from gross income under 
subsection (a) with respect to any taxpayer for any taxable year shall 
not exceed the dollar amount in effect under section 3121(b)(7)(F)(iv) 
for the calendar year in which such taxable year begins.
    ``(c) Qualified Election Worker Compensation.--For purposes of this 
section, the term `qualified election worker compensation' means 
amounts otherwise includible in gross income which are paid by a State, 
political subdivision of a State, or any instrumentality of a State or 
any political subdivision thereof, for the service of an individual as 
an election official or election worker (within the meaning of section 
3121(b)(7)(F)(iv)).''.
            (2) Clerical amendment.--The table of sections for part III 
        of subchapter B of chapter 1 of such Code is amended by 
        inserting after the item relating to section 139H the following 
        new item:

``Sec. 139I. Certain compensation of election workers.''.
    (b) Information Reporting Not Required by Reason of Certain Amounts 
Excludible From Gross Income.--Section 6041 of such Code is amended by 
adding at the end the following new subsection:
    ``(h) Treatment of Certain Excludible Compensation of Election 
Workers.--In the case of any payment by a State, political subdivision 
of a State, or any instrumentality of a State or any political 
subdivision thereof, for the service of an individual as an election 
official or election worker (within the meaning of section 
3121(b)(7)(F)(iv)), the determination of whether the $600 threshold 
described in subsection (a) has been met with respect to such 
individual shall be determined by not taking into account--
            ``(1) any such payment which is qualified election worker 
        compensation (as defined in section 139I(c)) which does not 
        exceed the limitation described in section 139I(b), and
            ``(2) any such payment which is excludible from the gross 
        income of such individual under section 127.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made after December 31, 2023, in taxable years ending 
after such date.
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