HR8342Referred to Committee

Poll Worker Tax Cut Act

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-04-16
Introduced
6
Cosponsors
HR
Type

Sponsor

Joseph D. Morelle
Joseph D. Morelle
Democrat · NY · Representative
Votes with party: 97.3% (547 recorded votes)

Full profile: /officials/M001206

Source: Congress.gov · FEC

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2026-04-16

Source: Congress.gov

Committee Activity

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Plain-English Summary

Poll workers who are paid for working at voting locations would no longer have to pay federal income taxes on that compensation. This change would apply to anyone who works the polls, regardless of how much they earn from that work. The goal is to make poll work more attractive by letting workers keep their full pay without federal tax obligations.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Subjects

Taxation

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8342 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8342 To amend the Internal Revenue Code of 1986 to exclude compensation received by poll workers from gross income for Federal income tax purposes. _______________________________________________________________________ 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>

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