H.R. 4521 – Reading Mode

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.

Short title

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

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:

Sec. 139I. Certain compensation of election workers.

(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.