I

104TH CONGRESS

2D SESSION H. R. 3306

To amend the Internal Revenue Code of 1986 to provide that the compensation of certain election officials and election workers which is exempt

from social security taxes shall also be exempt from income taxes, and

for other purposes.

IN THE HOUSE OF REPRESENTATIVES

APRIL 24, 1996

Mr. GEKAS 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 provide

that the compensation of certain election officials and

election workers which is exempt from social security

taxes shall also be exempt from income taxes, and for

other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. EXCLUSION OF CERTAIN AMOUNTS PAID TO

2 AND ELIMINATION OF REQUIRED STATE UN3 EMPLOYMENT COMPENSATION TO ELECTION

4 WORKERS AND ELECTION OFFICIALS.

5 (a) EXCLUSION FROM INCOME.—Part III of sub6 chapter B of chapter 1 of the Internal Revenue Code of

7 1986 (relating to items specifically excluded from gross

8 income) is amended by redesignating section 137 as sec9 tion 138 and by inserting after section 136 the following

10 new section:

11 ‘‘SEC. 137. AMOUNTS FOR SERVICE OF ELECTION WORKERS

12 AND ELECTION OFFICIALS.

13 ‘‘Gross income shall not include remuneration for

14 service performed by an election official or election worker

15 (within the meaning of section 3121(b)(7)(F)(iv)) if such

16 remuneration is not subject to tax under chapter 21 (relat17 ing to Federal Insurance Contributions Act).’’

18 (b) ELIMINATION OF REQUIREMENT OF STATE UN19 EMPLOYMENT COMPENSATION REGARDING ELECTION

20 OFFICIALS AND ELECTION WORKERS.—Paragraph (3) of

21 section 3309(b) of such Code (relating to exception for

22 certain services) is amended by striking ‘‘or’’ at the end

23 of subparagraph (D), by adding ‘‘or’’ at the end of sub24 paragraph (E), and by inserting after subparagraph (E)

25 the following new subparagraph:
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1 ‘‘(F) as an election official or election

2 worker if it is reasonable to believe that the re3 muneration received by the individual for such

4 service is excludable under section 137;’’.

5 (c) EXEMPTION FROM REPORTING REQUIRE6 MENTS.—Section 6051 of such Code is amended by adding

7 at the end the following new subsection:

8 ‘‘(g) EXCEPTION FOR CERTAIN AMOUNTS PAID TO

9 ELECTION OFFICIALS AND ELECTION WORKERS.—Not10 withstanding any other provision of this title, the Sec11 retary may not require a statement described in this sec12 tion to include any amount if it is reasonable to believe

13 that such amount is excludable from income under section

14 137.’’

15 (d) CLERICAL AMENDMENT.—The table of sections

16 for part III of subchapter B of chapter 1 of such Code

17 is amended by striking the item relating to section 137

18 and inserting the following new items:

‘‘Sec. 137. Amounts for service of election workers and election

officials.

‘‘Sec. 138. Cross references to other Acts.’’

19 (e) EFFECTIVE DATES.—

20 (1) IN GENERAL.—Except as provided in para21 graph (2), the amendments made by this section

22 shall apply to remuneration paid after December 31,

23 1995, in taxable years ending after such date.
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1 (2) UNEMPLOYMENT COMPENSATION.—The

2 amendment made by subsection (b) shall apply with

3 respect to certifications of States for years after

4 1995, but only with respect to services performed

5 after the date of the enactment of this Act.

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