# 119-s-1606: Overtime Wages Tax Relief Act

119-s-1606, Overtime Wages Tax Relief Act, is a 119th Congress bill sponsored by Sen. Marshall, Roger [R-KS] (R-KS); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1606
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1606
- Congress: 119
- Title: Overtime Wages Tax Relief Act
- Status: introduced
- Introduced: 2025-05-06
- Sponsor: Sen. Marshall, Roger [R-KS] (R-KS)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a new tax deduction for overtime pay.** This bill would let many workers deduct a portion of their overtime earnings from taxable income and adds new reporting and withholding rules to implement the change. - Workers and households: Workers who earn overtime could deduct up to $10,000 of overtime pay on individual returns and $20,000 on joint returns. Overtime is defined as pay at least one and one-half times the regular rate for hours beyond limits set by the Fair Labor Standards Act or by qualifying agreements. - Income limits: The deduction phases down for higher earners, starting at $100,000 of modified adjusted gross income for single filers and $200,000 for joint filers. - Employers and tax administration: Employers must report total overtime pay on wage statements and the IRS must update withholding tables and procedures. The deduction would apply to tax years beginning after December 31, 2025.

## Cosponsors (3)

- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-05-06T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-05-06T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-05-06T00:00:00.000Z

## Provisions PRIA read

- Lower taxes on overtime pay: benefit, high. If enacted, you would be able to deduct up to $10,000 of overtime pay on your tax return. If married filing jointly, the cap would be $20,000. The deduction would be cut by $50 for each $1,000 (or fraction) your modified adjusted gross income is over $100,000 ($200,000 joint). "Overtime pay" would…
- New overtime reporting and withholding: mixed, low. If enacted, employers would have to report total overtime pay on wage forms. The Treasury would update withholding tables and procedures to reflect the new overtime deduction. The Secretary would issue rules and guidance employers must follow. Employers may need to update payroll systems and record…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-292: Educational Choice for Children Act of 2025
- 119-s-3752: SAVE America Act
- 119-s-1552: Living Donor Protection Act of 2025
- 119-s-1162: SHORT Act
- 119-s-401: Fair Access to Banking Act

## Sources
- [119-s-1606 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1606)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-1552: Living Donor Protection Act of 2025](https://policyrisk.com/legislation/119-s-1552)
- [119-s-1162: SHORT Act](https://policyrisk.com/legislation/119-s-1162)
- [119-s-401: Fair Access to Banking Act](https://policyrisk.com/legislation/119-s-401)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1606 (as of 2025-12-21).