equals or exceeds the dollar amount in effect for such calendar year under section 6041(a) , and (2) in subsection (b)(1)(B), by striking is $5,000 or more and inserting equals or exceeds the dollar amount in effect for such calendar year under section 6041(a) . (d) Application to backup withholding Section 3406(b)(6) of such Code is amended— (1) by striking $600 in subparagraph (A) and inserting the dollar amount in effect for such calendar year under section 6041(a) , and (2) by striking only where aggregate for calendar year is $600 or more in the heading and inserting only if in excess of threshold . (e) Conforming amendments (1) The heading of section 6041(a) of such Code is amended by striking of $600 or more and inserting exceeding threshold . (2) Section 6041(a) of such Code is amended by striking taxable year and inserting calendar year . (f) Effective date The amendments made by this section shall apply with respect to payments made after December 31, 2023. 129. Voluntary guidelines with respect to nonvoting election technology (a) Short title This section may be cited as the Protect American Voters Act . (b) Adoption of voluntary guidelines by Election Assistance Commission (1) Adoption of guidelines Title II of the Help America Vote Act of 2002 ( 52 U.S.C. 20921 et seq. ) is amended by adding at the end the following new subtitle: E Voluntary Guidelines for Use of Nonvoting Election Technology 298. Adoption of voluntary guidelines by Commission (a) Adoption The Commission shall adopt voluntary guidelines for election officials on the use of nonvoting election technology, taking into account the recommendations of the Standards Board and the Local Leadership Council of the Commission under section 298A. (b) Review The Commission shall review the guidelines adopted under this subtitle not less frequently than once every 4 years, and may adopt revisions to the guidelines as it considers appropriate. (c) Process for adoption The adoption of the voluntary guidelines under this subtitle shall be carried