I 
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 Representa-
tives 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.— 
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(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 fol-
lowing new section: 
‘‘SEC. 139I. CERTAIN COMPENSATION OF ELECTION WORK-
ERS. 
‘‘(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 tax-
payer 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 COMPENSA-
TION.—For purposes of this section, the term ‘qualified 
election worker compensation’ means amounts otherwise 
includible in gross income which are paid by a State, polit-
ical 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 sec-
tions for part III of subchapter B of chapter 1 of 
such Code is amended by inserting after the item re-
lating to section 139H the following new item: 
‘‘Sec. 139I. Certain compensation of election workers.’’. 
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(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 COM-
PENSATION 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 offi-
cial 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 tak-
ing into account— 
‘‘(1) any such payment which is qualified elec-
tion worker compensation (as defined in section 
139I(c)) which does not exceed the limitation de-
scribed 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. 
Æ 
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