H.R. 4521House118th Congress (2023-2025)In Committee

Election Worker Tax Benefits Act

Introduced July 10, 2023

AI-Generated Summary

Updated January 20, 2026 at 9:42 AM UTC

The Election Worker Tax Benefits Act changes the tax code so that money paid to election officials and workers by state or local governments is not counted as taxable income, up to a yearly limit equal to the Social Security wage base. It also adjusts reporting rules so these excluded payments don’t trigger the $600 threshold for information returns. The changes apply to payments made after December 31, 2023, affecting anyone who serves as an election worker and receives such compensation.

Key Provisions

  • Creates a new Section 139I that excludes qualified election worker compensation from gross income
  • Limits the exclusion to the amount of the Social Security wage base for the year the payment is made
  • Defines qualified election worker compensation as payments from a State, its political subdivisions, or related instrumentality for election official or worker services
  • Amends Section 6041 to exclude these payments when determining if the $600 reporting threshold is met
  • Effective for payments after Dec 31 2023 and taxable years ending thereafter

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

July 10, 2023

View full timeline
HouseIntro Referral

Introduced in House

July 10, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

July 10, 2023

Floor Debate

13 members

What members said about H.R. 4521 on the floor

10 Republicans3 Democrats
Robert C. "Bobby" Scott
Rep. Robert C. "Bobby" ScottD-VA-3 · Dec 6, 2023

Mr. Chair, I rise in opposition to H.R. 5933, and I yield myself such time as I may consume. Mr. Chair, the Defending Education Transparency and Ending Rogue Regimes Engaging in Nefarious…

Virginia Foxx
Rep. Virginia FoxxR-NC-5 · Dec 6, 2023

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks. Mr. Chair, I yield myself such time as I may consume. Mr. Chair, I rise…

Pat Fallon
Rep. Pat FallonR-TX-4 · Dec 6, 2023

Mr. Chair, I have an amendment at the desk. Mr. Chair, I rise today to offer an amendment to the DETERRENT Act, a bill that will work toward preventing foreign influence within America's…

Michelle Steel
Rep. Michelle SteelR-CA-45 · Dec 6, 2023

Mr. Chair, I thank the chairwoman, Dr. Foxx, for yielding time. Actually, this has nothing to do with an anti-Asian bill. This is my bill, and we want to protect our children from this propaganda.…

Scott Perry
Rep. Scott PerryR-PA-10 · Dec 6, 2023

Mr. Chairman, I have an amendment at the desk. Mr. Chair, I would like to begin by thanking Chair Foxx for her hard work in an effort to try to right our country and the committee that she so…

Show 8 more
Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Dec 6, 2023

Mr. Chairman, our universities across America have opened the doors to working-class Americans and impoverished Americans to be able to access a better life and education. I speak to this amendment…

Andrew Ogles
Rep. Andrew OglesR-TN-5 · Dec 6, 2023

Mr. Chair, I have an amendment at the desk. Mr. Chairman, my amendment is really rather simple. It is about transparency. It is about simply moving the reporting requirements. My amendment reduces…

Burgess Owens
Rep. Burgess OwensR-UT-4 · Dec 6, 2023

Mr. Chair, I proudly rise today in support of Congresswoman Steel's DETERRENT Act. The world is on fire, and evil is spreading globally. We cannot permit American colleges and universities to be…

Bob Good
Rep. Bob GoodR-VA-5 · Dec 6, 2023

Mr. Chair, I support the DETERRENT Act, and I urge all Members to vote for this bill. Education is a battleground for influence, and it seems that foreign countries understand this better than some…

Marcus J. Molinaro
Rep. Marcus J. MolinaroR-NY-19 · Dec 6, 2023

Mr. Chair, I have an amendment at the desk. Mr. Chairman, the DETERRENT Act is an important bill. It seeks to hold colleges, universities, and foreign actors accountable while providing the…

Aaron Bean
Rep. Aaron BeanR-FL-4 · Dec 6, 2023

Mr. Chairman, I thank Chair Foxx for yielding. Mr. Chairman, we have a problem. Today, America's education system is being purchased and manipulated by foreign nations. Since 2013, we know about $12…

Mike Carey
Rep. Mike CareyR-OH-15 · Dec 6, 2023

Mr. Chair, I have an amendment at the desk. Mr. Chair, I yield myself such time as I may consume. I rise in support of my amendment and the underlying bill, the DETERRENT Act. Foreign influence on…

Judy Chu
Rep. Judy ChuD-CA-28 · Dec 6, 2023

Mr. Chairman, as chair of the Congressional Asian Pacific American Caucus, I rise in strong opposition to the DETERRENT Act. The DETERRENT Act would burden higher education institutions and Federal…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in HouseIssued July 10, 2023

I

118th CONGRESS

1st Session

H. R. 4521

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.

1.

Short title

This Act may be cited as the Election Worker Tax Benefits Act.

2.

Certain tax benefits and simplification with respect to election workers

(a)

Exclusion from gross income for certain election worker compensation

(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 following new section:

139I.

Certain compensation of election workers

(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 taxpayer 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 compensation

For purposes of this section, the term qualified election worker compensation means amounts otherwise includible in gross income which are paid 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 official or election worker (within the meaning of section 3121(b)(7)(F)(iv)).

.

(2)

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 139H the following new item:

.

(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 compensation 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 official 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 taking into account—

(1)

any such payment which is qualified election worker compensation (as defined in section 139I(c)) which does not exceed the limitation described 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.