; and (2) by inserting after the item relating to section 303 the following: Sec. 304. Confirming access for Congressional election observers. . 126. Use of requirements payments for post-election audits Section 251(b)(1) of the Help America Vote Act of 2002 ( 52 U.S.C. 21001(b)(1) ) is amended by inserting , including to conduct and publish an audit of the effectiveness and accuracy of the voting systems, election procedures, and outcomes used to carry out an election for Federal office in the State and the performance of the State and local election officials who carried out the election after requirements of title III . 127. Certain tax benefits and simplification with respect to election workers (a) Short title This section may be cited as the Election Worker Employer Participation Act . (b) Exclusion from gross income for certain election worker compensation (1) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139H the following new section: 139I. Certain compensation of election workers (a) In general Gross income shall not include qualified election worker compensation. (b) Limitation The amount excludible from gross income under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the dollar amount in effect under section 3121(b)(7)(F)(iv) for the calendar year in which such taxable year begins. (c) Qualified election worker compensation For purposes of this section, the term qualified election worker compensation means amounts otherwise includible in gross income which are paid by a State, political subdivision of a State, or any instrumentality of a State or any political subdivision thereof, for the service of an individual as an election official or election worker (within the meaning of section 3121(b)(7)(F)(iv)). . (2) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new