This bill would change the Internal Revenue Code to exclude pay received by an individual for temporary service as a poll worker from gross income for Federal income tax purposes. It adds a new section (139M) for this exclusion. The bill says the pay still counts as wages for employment tax purposes, requires the Secretary to write regulations, and applies to compensation received after December 31, 2025. The bill was introduced in the House on April 16, 2026, and referred to the Committee on Ways and Means.
If you serve as a poll worker, the money you receive for that temporary service would not be included in your federal gross income. That means this pay would not be subject to Federal income tax. The pay would still be treated as wages for employment taxes (for example, Social Security and Medicare), so those taxes could still apply. The change would apply to pay received after December 31, 2025.
No publicly available information on budgetary effects or cost estimates is included in the bill text or provided metadata.
No publicly available information in the bill text or provided metadata about proponents' stated reasons or expected benefits.
No publicly available information in the bill text or provided metadata about opponents' stated concerns or objections.