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 item: Sec. 139I. Certain compensation of election workers. . (c) Information reporting not required by reason of certain amounts excludible from gross income Section 6041 of such Code is amended by adding at the end the following new subsection: (h) Treatment of certain excludible compensation of election workers In the case of any payment 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)), 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. . (d) Effective date The amendments made by this section shall apply to payments made after December 31, 2023, in taxable years ending after such date. 128. 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