To amend the Internal Revenue Code of 1986 and title II of the Social Security Act to expand the social security exemption for election officials and election workers employed by State and local governments.

Amends the Internal Revenue Code and title II of the Social Security Act (Old-Age, Survivors and Disability Insurance) with respect to the social security exemption for election officials and election workers employed by State and local governments to increase the allowed remuneration paid to such workers.