HR 8342 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
To amend the Internal Revenue Code of 1986 to exclude compensation received by poll workers from gross income for Federal income tax purposes.
Summary
The bill amends the Internal Revenue Code to exclude compensation received by poll workers from federal income taxation. The exclusion applies to temporary service as a poll worker in any election for public office and becomes effective for compensation received after December 31, 2025. Although excluded from income tax, poll worker compensation will still be counted as wages for employment tax purposes such as Social Security and Medicare. The bill authorizes the Secretary of the Treasury to issue regulations necessary to carry out this provision.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
7 cosponsors
Actions (2)
- Apr 16, 2026 Referred to the House Committee on Ways and Means. · house
- Apr 16, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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. <all>
Comments