Section 1. Short title
This Act may be cited as the Poll Worker Tax Cut Act.
(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:
(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:
(c) Effective date
The amendments made by this section shall apply to compensation received after December 31, 2025.