Poll Worker Tax Cut Act

Bill Number: H.R. 8342
Origin Chamber: House
Congress: 119th Congress, Session 2
Policy Area: Taxation
Status: Introduced
Latest Action: 2026-04-16: Referred to the House Committee on Ways and Means.
Last Updated: 2026-07-01T08:08:18Z

AI-Generated Summary

This bill aims to exclude pay received by poll workers from federal taxable income, reducing their tax burden for temporary election-related work.

New Tax Exclusion: Adds Section 139M to the Internal Revenue Code, stating that gross income does not include compensation for temporary service as a poll worker in any election for public office.
Employment Tax Treatment: The exclusion from income tax does not change how the pay is treated for employment taxes under Subtitle C of the Code.
Regulatory Authority: Directs the Treasury Secretary to issue rules needed to implement the section.
Effective Date: Applies to compensation received after December 31, 2025.

Introduces a new, targeted exclusion from gross income specifically for poll worker compensation, which was previously fully taxable under current rules.
Updates the table of sections in Part III of Subchapter B of Chapter 1 to include the new provision after Section 139L.

On Citizens: Poll workers would receive their compensation without it counting toward federal taxable income, potentially increasing net take-home pay.
On Government Agencies: The IRS would administer the exclusion through tax filings, with possible minor administrative adjustments for reporting.
On International Relations: No direct effects identified.

Represents a tax policy adjustment focused on election administration support, with no apparent constitutional conflicts in the text.
The provision maintains separation between income tax exclusion and employment tax obligations, preserving existing payroll tax structures.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.