A bill to amend the Internal Revenue Code of 1986 to eliminate the requirement that States pay unemployment compensation on the basis of services performed by election workers.

Amends the Internal Revenue Code to exempt States from the current requirement of paying unemployment compensation to an election worker if the amount of remuneration reasonably expected to be received by such worker for services as an election worker is less than a specified amount.

[Congressional Bills 104th Congress]
[From the U.S. Government Printing Office]
[S. 2072 Introduced in Senate (IS)]







104th CONGRESS
  2d Session
                                S. 2072

To amend the Internal Revenue Code of 1986 to eliminate the requirement 
  that States pay unemployment compensation on the basis of services 
                     performed by election workers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 13, 1996

   Mr. Grams introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to eliminate the requirement 
  that States pay unemployment compensation on the basis of services 
                     performed by election workers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (3) 
of section 3309(b) of the Internal Revenue Code of 1986 (relating to 
exception for certain services) is amended by striking ``or'' at the 
end of subparagraph (D), by adding ``or'' at the end of subparagraph 
(E), and by inserting after subparagraph (E) the following new 
subparagraph:
                    ``(F) an election official or election worker if 
                the amount of remuneration reasonably expected to be 
                received by the individual during the calendar year for 
                services as an election official or election worker is 
                less than--
                            ``(i) $1,000 with respect to service 
                        performed during any calendar year ending on or 
                        before December 31, 1999; and
                            ``(ii) the adjusted amount determined under 
                        section 218(c)(8)(B) of the Social Security Act 
                        with respect to service performed during any 
                        calendar year commencing on or after January 1, 
                        2000.''
    (b) The amendment made by subsection (a) shall apply to services 
performed in calendar years commencing after December 31, 1995.
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