EXEMPTION OF SERVICE PERFORMED BY ELECTION WORKERS FROM THE FEDERAL UNEMPLOYMENT TAX.

SEC. 5405. EXEMPTION OF SERVICE PERFORMED BY ELECTION WORKERS FROM THE FEDERAL UNEMPLOYMENT TAX. (a) In General.—Paragraph (3) of section 3309(b) of the Internal Revenue Code of 1986 (relating to exemption for certain services) is amended— (1) by striking “or” at the end of subparagraph (D), (2) by adding “or” at the end of subparagraph (E), and (3) by inserting after subparagraph (E) the following new subparagraph:111 STAT. 605 “(F) as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000;”. (b) Effective Date.—The amendments made by this section shall apply with respect to service performed after the date of the enactment of this Act.