[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 961 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 961

To amend the Internal Revenue Code of 1986 to eliminate the requirement 
  that States pay unemployment compensation on the basis of services 
                     performed by election workers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 5, 1997

   Mr. Upton (for himself and Mr. Farr of California) 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 eliminate the requirement 
  that States pay unemployment compensation on the basis of services 
                     performed by election workers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (3) 
of section 3309(b) of the Internal Revenue Code of 1986 (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 
                the amount of remuneration received by the individual 
                during the calendar year for services as an election 
                official or election worker is less than $1,000;''.
    (b) The amendment made by subsection (a) shall apply to services 
performed after the date of the enactment of this Act.
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