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.

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.