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119-s-4580119th CongressWALLET

No Tax on Border Patrol Agent Overtime Act

Sponsored By: Senator Cornyn, John [R-TX]

Introduced

Summary

Would expand the tax-code definition of "qualified overtime compensation" to cover many Border Patrol and Fair Labor Standards Act overtime payments. This change targets which overtime and related supplements count under section 225 of the Internal Revenue Code.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lower taxes on Border Patrol overtime

If enacted, this bill would let Border Patrol agents exclude certain overtime pay from taxable income. It would treat pay above the agent's basic pay rate — including specified supplemental pay, premium pay, and overtime pay — as qualifying overtime compensation. It would not include hazardous duty pay. The bill would also treat overtime required under the Fair Labor Standards Act that is above an employee's regular rate as qualifying. The rule would apply for tax years beginning after December 31, 2025.

Sponsors & CoSponsors

Sponsor

Cornyn, John [R-TX]

TX • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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