To amend the Internal Revenue Code of 1986 to expand the exception from social security taxes for election officials.

Amends the Internal Revenue Code and title II of the Social Security Act (Old-Age, Survivors and Disability Insurance) to allow the social security exemption for election officials and election workers employed by State and local governments if such officials and workers perform service on ten or fewer days during a calendar year. (Currently, such exemption is based on the amount of remuneration paid such individuals.)