To amend the Internal Revenue Code of 1986 to provide that the compensation of certain election officials and election workers which is exempt from social security taxes shall also be exempt from income taxes, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from gross income amounts paid for service performed by election officials or election workers and eliminates required State unemployment compensation with respect to such officials or workers. Exempts such amounts from reporting requirements.…