[Congressional Record Volume 140, Number 61 (Tuesday, May 17, 1994)]
[Extensions of Remarks]
[Page E]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


[Congressional Record: May 17, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]

 
           UNFAIR TAX ON ELECTION WORKERS SHOULD BE REPEALED

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                           HON. DEAN A. GALLO

                             of new jersey

                    in the house of representatives

                         Tuesday, May 17, 1994

  Mr. GALLO. Mr. Speaker, every time an election is held anywhere in 
New Jersey, our local election officials rely on the services of scores 
of men and women--many of them senior citizens--to staff the polling 
places and ensure the integrity and fairness of our elections.
  These poll workers put in a long day for minimal pay, and now thanks 
to the Federal tax writers, they have to pay taxes on their meager pay.
  As one poll worker put it to me, ``You can count me out in the future 
if this is the way it is to be. We get little enough for 14 hours--and 
then we are to pay tax on it. Not this volunteer.''
  Another poll worker said to me, ``I am 79 years old and have no 
deduction. If this policy is to continue, I have worked my last 
election.''
  These are not isolated cases. As a result of this unfair tax, fewer 
individuals are coming forward to work at the polls.
  The New Jersey State Association of Election Officials reports that 
the result could well be a voting process which is less fair and less 
open than is currently the case.
  I am pleased to report that a modified version of my legislation to 
lift the unfair and shortsighted tax on those individuals who work on 
the polls on election day passed the House today and now must be 
considered by the Senate.
  I introduced legislation in the House of Representatives in April 
1993 to exempt election day board workers from the FICA withholding 
tax. My bill has the support of 58 cosponsors.
  The modified version, which will exempt all election day earnings up 
to $1,000 from FICA withholding, will, for all intents and purposes, 
meet the requirements of my legislation. I would have preferred a full 
repeal, but I am happy that this unfair tax is being effectively 
removed with the legislation approved in the House. My bill would 
correct an injustice that election day board workers are presently 
subject to.
  I believe that this legislation is long overdue. Under current law, 
any board worker who earns more than $100 in a calendar year is subject 
to this 7.65-percent withholding tax.
  This withholding strikes me as both petty and unnecessary.
  In fact, since I introduced this legislation last year, I have heard 
from election boards in all five counties of the 11th District 
supporting my bill and expressing concern about worker shortages if 
Congress does not act.
  Mr. Speaker, I know from many years of personal observation that 
board workers play an invaluable role in the conduct of our elections--
local, school board, State, and Federal. Without these dedicated 
workers, we would literally be unable to open the polls on election 
day.
  I have been working hard to persuade Congress to take action to 
remove this unfair FICA tax withholding requirement from workers' 
election day pay, and I am pleased that we have at least been partially 
successful.

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