Poll Worker Tax Cut Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8342 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 8342

  To amend the Internal Revenue Code of 1986 to exclude compensation
   received by poll workers from gross income for Federal income tax
                               purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             April 16, 2026

   Mr. Morelle (for himself, Mr. Latimer, Ms. Sewell, Mrs. Torres of
  California, Ms. Johnson of Texas, Ms. Williams of Georgia, and Mr.
   Mullin) 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 compensation
   received by poll workers from gross income for Federal income tax
                               purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Poll Worker Tax Cut Act''.

SEC. 2. EXCLUSION OF COMPENSATION RECEIVED BY POLL WORKERS FROM GROSS
              INCOME FOR FEDERAL INCOME TAX PURPOSES.

    (a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section
139L the following new section:

``SEC. 139M. COMPENSATION RECEIVED BY POLL WORKERS.

    ``(a) In General.--Gross income shall not include compensation
received by an individual for temporary service as a poll worker with
respect to any election for public office.
    ``(b) No Exclusion for Employment Tax Purposes.--Compensation shall
not fail to be taken into account as wages under any provision of
subtitle C solely because such compensation is excluded from gross
income under this section.
    ``(c) Regulations.--The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out the purposes of this
section.''.
    (b) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 of such Code is amended by inserting after
the item relating to section 139L the following new item:

``Sec. 139M. Compensation received by poll workers.''.
    (c) Effective Date.--The amendments made by this section shall
apply to compensation received after December 31, 2025.
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