H.R. 8342

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8342 Introduced in House (IH)]

<DOC>

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.

_______________________________________________________________________

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

_______________________________________________________________________

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>