[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4004 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 4004

To amend the Internal Revenue Code of 1986 to exclude from gross income 
        the stipends received for working as an election judge.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 30, 2007

   Mr. Johnson of Illinois 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 from gross income 
        the stipends received for working as an election judge.

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

SECTION 1. EXCLUSION FROM GROSS INCOME FOR STIPENDS RECEIVED BY 
              ELECTION JUDGES.

    (a) In General.--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 inserting after section 139A the 
following new section:

``SEC. 139B. ELECTION JUDGE STIPENDS.

    ``(a) Exclusion.--Gross income shall not include any amount 
received by an individual from a State or local government as a 
stipend--
            ``(1) for services performed as an election judge for any 
        Federal, State, or local election, or
            ``(2) for completing a training course to be an election 
        judge for such an election.
    ``(b) Election Judge.--For purposes of this section, the term 
`election judge' includes poll workers and other individuals performing 
similar functions.''.
    (b) Clerical Amendment.--The table of sections for such part III is 
amended by inserting after the item relating to section 139A the 
following new item:

``Sec. 139B. Election judge stipends.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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