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)), the determination of whether the $600 threshold described in subsection (a) has been met with respect to such individual shall be determined by not taking into account— (1) any such payment which is qualified election worker compensation (as defined in section 139I(c)) which does not exceed the limitation described in section 139I(b), and (2) any such payment which is excludible from the gross income of such individual under section 127. . (c) Effective date The amendments made by this section shall apply to payments made after December 31, 2023, in taxable years ending after such date.