What does Preamble of No Tax on Border Patrol Agent Overtime Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment concerns overtime pay for certain border patrol agents. The bill aims to designate overtime pay for these agents as 'qualified overtime compensation'.

What does SHORT TITLE. of No Tax on Border Patrol Agent Overtime Act do?

This bill is formally titled the ``No Tax on Border Patrol Agent Overtime Act''.

What does QUALIFIED OVERTIME COMPENSATION FOR BORDER PATROL AGENTS. of No Tax on Border Patrol Agent Overtime Act do?

This section amends Section 225(c)(1) of the Internal Revenue Code of 1986 to define 'qualified overtime compensation'. The definition includes overtime compensation exceeding the regular rate for individuals covered by the Fair Labor Standards Act of 1938. It also includes payments to border patrol agents, excluding hazardous duty pay, that exceed their basic pay rate. Specified supplemental and premium pay for border patrol agents are included in the definition of qualified overtime compensation. The amendment applies to taxable years beginning after December 31, 2025.

Back to bills

No Tax on Border Patrol Agent Overtime Act

Last updated: 5/20/2026 · Introduced: 5/20/2026

Author: Jodey Arrington (R-TX)

TL;DR (AI)

This bill amends the Internal Revenue Code to define 'qualified overtime compensation' for border patrol agents.
It excludes hazardous duty pay but includes certain supplemental and premium pay exceeding basic pay rates as qualified overtime.
The changes apply to taxable years beginning after December 31, 2025, effectively exempting specified overtime pay from taxation for eligible border patrol agents.

119th Congressin committeeS. 4580(In Committee)Official page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account