A bill 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 exemption from social security taxes for election officials and election workers employed by State and local governments to increase from $100 to $500 the amount of tax-free remuneration paid to such workers. Grants States the authority to modify coverage agreements with respect to election employees to reflect such increase.