This bill proposes to amend the Internal Revenue Code of 1986 by creating a new section, 139M. Its primary aim is to exclude compensation received by individuals for temporary service as poll workers from their gross income for federal income tax calculations. However, this exclusion specifically does not apply to employment tax purposes, meaning such compensation will still be considered wages for those taxes. The Secretary of the Treasury is authorized to prescribe necessary regulations to carry out the purposes of this section. These amendments will take effect for compensation received by poll workers after December 31, 2025.