[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3306 Introduced in House (IH)]


104th CONGRESS
  2d Session
                                H. R. 3306

    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.


_______________________________________________________________________


                    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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION OF CERTAIN AMOUNTS PAID TO AND ELIMINATION OF 
              REQUIRED STATE UNEMPLOYMENT COMPENSATION TO ELECTION 
              WORKERS AND ELECTION OFFICIALS.

    (a) Exclusion From Income.--Part III of subchapter 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 
section 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 (relating to Federal Insurance Contributions Act).''
    (b) Elimination of Requirement of State Unemployment 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 subparagraph (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 remuneration 
                received by the individual for such service is 
                excludable under section 137;''.
    (c) Exemption From Reporting Requirements.--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.--Notwithstanding any other provision of this title, 
the Secretary may not require a statement described in this section 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 paragraph (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.
                                 <all>