(a) In all counties regardless of class, judges of election, inspectors of election, clerks and machine operators shall be paid compensation as fixed by the county board of elections for each election, which amount shall be at least $75 and not more than $200.

(a.1) An election officer shall receive additional compensation, as fixed by the county board of elections, for participating in election training.

(a.2) A judge of election shall receive additional compensation, as fixed by the county board of elections, for picking up and returning election materials.

(b) If a county board of elections authorizes that the duties of a clerk of elections or machine operator may be performed by two individuals who each perform the duties for one-half of an election day, each individual shall be compensated at one-half of the rate authorized for a single individual who performs the duties for the entire election day.

(c) The county board of elections may establish different per diem rates within minimum and maximum rates provided for under subsection (a) based on the number of votes cast for the following groups:

(d) For transmitting returns of elections and the ballot box or boxes, all judges of election shall be entitled to receive the additional sum of $20.

(e) The county board of elections may require the minority inspector of election to accompany the judge of election in transmitting the returns of elections, in which case the minority inspector of election shall be entitled to receive the additional sum of $20.

(f) The individual furnishing transportation to the judge of election and the minority inspector in transmitting returns and ballot boxes shall be entitled to a minimum of 35¢ per circular mile from the polling place to the county court house. The name of the individual shall appear on the voucher of the judge of election and only one individual may receive mileage compensation.

(g) Repealed by 2009, Oct. 9, P.L. 494, No. 49, § 4(2)(xxviii), effective in 60 days [Dec. 8, 2009].

(h) When a primary and special election or a special election and a general or municipal election take place on the same date, the elections shall be construed as one election for the purpose of receiving compensation.

(i) Compensation and other payments received by election officials under this section shall not be deemed income classified and categorized under section 303 of the act of March 4, 1971 (P.L. 6, No. 2),¹ known as the “Tax Reform Code of 1971.”