I
104TH CONGRESS
2D SESSION
H. R. 3306
To amend the Internal Revenue Code of 1986 to provide that the compensa-
tion 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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCLUSION OF CERTAIN AMOUNTS PAID TO
AND ELIMINATION OF REQUIRED STATE UN-
EMPLOYMENT COMPENSATION TO ELECTION
WORKERS AND ELECTION OFFICIALS.
(a) EXCLUSION FROM INCOME.—Part III of sub-
chapter B of chapter 1 of the Internal Revenue Code of
1986 (relating to items specifically excluded from gross
income) is amended by redesignating section 137 as sec-
tion 138 and by inserting after section 136 the following
new section:
‘‘SEC. 137. AMOUNTS FOR SERVICE OF ELECTION WORKERS
AND ELECTION OFFICIALS.
‘‘Gross income shall not include remuneration for
service performed by an election official or election worker
(within the meaning of section 3121(b)(7)(F)(iv)) if such
remuneration is not subject to tax under chapter 21 (relat-
ing to Federal Insurance Contributions Act).’’
(b) ELIMINATION OF REQUIREMENT OF STATE UN-
EMPLOYMENT
COMPENSATION
REGARDING
ELECTION
OFFICIALS AND ELECTION WORKERS.—Paragraph (3) of
section 3309(b) of such Code (relating to exception for
certain services) is amended by striking ‘‘or’’ at the end
of subparagraph (D), by adding ‘‘or’’ at the end of sub-
paragraph (E), and by inserting after subparagraph (E)
the following new subparagraph:
‘‘(F) as an election official or election
worker if it is reasonable to believe that the re-
muneration received by the individual for such
service is excludable under section 137;’’.
(c) 
EXEMPTION
FROM
REPORTING
REQUIRE-
MENTS.—Section 6051 of such Code is amended by adding
at the end the following new subsection:
‘‘(g) EXCEPTION FOR CERTAIN AMOUNTS PAID TO
ELECTION OFFICIALS AND ELECTION WORKERS.—Not-
withstanding any other provision of this title, the Sec-
retary may not require a statement described in this sec-
tion to include any amount if it is reasonable to believe
that such amount is excludable from income under section
137.’’
(d) CLERICAL AMENDMENT.—The table of sections
for part III of subchapter B of chapter 1 of such Code
is amended by striking the item relating to section 137
and inserting the following new items:
‘‘Sec. 137. Amounts for service of election workers and election
officials.
‘‘Sec. 138. Cross references to other Acts.’’
(e) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall apply to remuneration paid after December 31,
1995, in taxable years ending after such date.
(2) 
UNEMPLOYMENT
COMPENSATION.—The
amendment made by subsection (b) shall apply with
respect to certifications of States for years after
1995, but only with respect to services performed
after the date of the enactment of this Act.
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