To amend the Internal Revenue Code of 1986 and title II of the Social Security Act to expand the social security exemption for election officials and election workers employed by State and local governments.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to raise the threshold amount at which remuneration for election personnel becomes subject to social security employment taxes.…