H.R. 8342
IntroducedPoll Worker Tax Cut Act
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Full text of the bill
Official source on Congress.gov ↗[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8342 Introduced in House (IH)]
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119th CONGRESS 2d Session H. R. 8342
To amend the Internal Revenue Code of 1986 to exclude compensation received by poll workers from gross income for Federal income tax purposes.
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IN THE HOUSE OF REPRESENTATIVES
April 16, 2026
Mr. Morelle (for himself, Mr. Latimer, Ms. Sewell, Mrs. Torres of California, Ms. Johnson of Texas, Ms. Williams of Georgia, and Mr. Mullin) introduced the following bill; which was referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to exclude compensation received by poll workers from gross income for Federal income tax 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 ``Poll Worker Tax Cut Act''.
SEC. 2. EXCLUSION OF COMPENSATION RECEIVED BY POLL WORKERS FROM GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES.
(a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:
``SEC. 139M. COMPENSATION RECEIVED BY POLL WORKERS.
``(a) In General.--Gross income shall not include compensation received by an individual for temporary service as a poll worker with respect to any election for public office.
``(b) No Exclusion for Employment Tax Purposes.--Compensation shall not fail to be taken into account as wages under any provision of subtitle C solely because such compensation is excluded from gross income under this section.
``(c) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.''.
(b) 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 139L the following new item:
``Sec. 139M. Compensation received by poll workers.''.
(c) Effective Date.--The amendments made by this section shall apply to compensation received after December 31, 2025. <all>