What does Preamble of Poll Worker Tax Cut Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would exclude compensation received by poll workers from gross income for Federal income tax purposes.

What does SHORT TITLE. of Poll Worker Tax Cut Act do?

This bill is formally titled the 'Poll Worker Tax Cut Act'.

What does EXCLUSION OF COMPENSATION RECEIVED BY POLL WORKERS FROM GROSS of Poll Worker Tax Cut Act do?

This section amends the Internal Revenue Code of 1986 to exclude compensation received by poll workers from gross income for federal income tax purposes. The exclusion applies to individuals providing temporary service as poll workers in elections for public office. The exclusion does not prevent the compensation from being considered wages for employment tax purposes. The Secretary is authorized to issue regulations to implement this section. The amendments apply to compensation received after December 31, 2025.

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Poll Worker Tax Cut Act

Last updated: 4/16/2026 · Introduced: 4/16/2026

Author: Joseph Morelle (D-NY)

TL;DR (AI)

This bill exempts compensation received by poll workers from federal income tax.
The tax exclusion applies to temporary service provided during elections for public office.
Compensation will still be considered wages for employment taxes, and the change takes effect after December 31, 2025.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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