A bill to provide that the exception from the hospital insurance tax for service performed by an election official or election worker shall apply where renumeration for such sevice is less than $600 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 $600 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.