To provide that the exception from the hospital insurance tax for service performed by an election official or election worker shall apply where remuneration for such service is less than $500 in a calendar year.

Summary

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase from $100 to $500 the payment that may be made in a calendar year to an election official or election worker for services before liability for the hospital insurance tax is incurred.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

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• Introduced in House

  summary · EN · 27 January 1989

  Open at official source

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