HR 8342
Poll Worker Tax Cut Act
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Bill overview
This bill, the Poll Worker Tax Cut Act, aims to reduce taxes for individuals who serve as poll workers. It proposes to exclude compensation received for temporary service as a poll worker from a person’s gross income when calculating their federal income tax. This exclusion will apply to elections for public office and is intended to recognize the valuable service provided by poll workers.
Key provisions
- Excludes compensation received as a poll worker from gross income.
- The exclusion applies to elections for public office.
- The amendment is made to the Internal Revenue Code of 1986.
- The exclusion takes effect on January 1, 2026.
- The Secretary of the Treasury is authorized to create regulations to implement the law.
Who is affected
- Individuals who serve as poll workers
- Taxpayers
- Election officials
Notable changes
- Creates a new section (139M) in the Internal Revenue Code.
- Specifies that the exclusion applies to compensation for temporary service.
Fiscal impact
The Congressional Budget Office estimates the bill would cost $10 million over the 2026-2030 period.
Sponsors
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Primary sponsor
Cosponsors
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119th CONGRESS — 2d Session
H. R. 8342
IN THE HOUSE OF REPRESENTATIVES
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.
This Act may be cited as the Poll Worker Tax Cut Act
.
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.
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.
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: