[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2113 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 2113

   To amend the Internal Revenue Code of 1986 to exempt from certain 
 reporting requirements certain amounts paid to election officials and 
                           election workers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 8, 1997

 Mr. Gekas (for himself and Mr. Frost) 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 exempt from certain 
 reporting requirements certain amounts paid to election officials and 
                           election workers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION FROM REPORTING REQUIREMENTS FOR CERTAIN AMOUNTS 
              PAID TO ELECTION OFFICIALS AND ELECTION WORKERS.

    (a) In General.--Section 6051 of the Internal Revenue Code of 1986 
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 paid as remuneration for service performed by an 
election official or election worker (within the meaning of section 
3121(b)(7)(F)(iv)) if it is reasonable to believe that such 
remuneration is not subject to tax under chapter 21 (relating to 
Federal Insurance Contributions Act).''
    (b) Effective Date.--The amendment made by this section shall apply 
to remuneration paid after December 31, 1996, in taxable years ending 
after such date.
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