Bill > HR4521

This bill, the Election Worker Tax Benefits Act, aims to amend the Internal Revenue Code to exclude certain compensation received by election workers from their gross income. Specifically, it would create a new section (139I) that allows election workers to exclude from their taxable income up to a certain dollar amount (the same as the limit for Social Security and Medicare tax exemption) that they receive from state or local governments for their service as election officials or workers. Additionally, the bill exempts these election worker payments from the $600 income reporting threshold, meaning employers would not need to issue a tax form (such as a W-2 or 1099) for these amounts. The provisions would apply to payments made after December 31, 2023.

Budget and Finance

https://www.congress.gov/bill/118th-congress/house-bill/4521/all-info