To amend the Internal Revenue Code of 1986 to exclude from gross income the stipends received for working as an election judge.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from gross income stipends received for service as an election judge for any federal, state, or local election or for completing a training course to become an election judge. Defines "election judge" to include poll workers and other individuals performing similar functions.…