What does Preamble of No Tax on Overtime for All Workers Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow a deduction for certain overtime compensation.

What does SHORT TITLE. of No Tax on Overtime for All Workers Act do?

This bill is formally titled the 'No Tax on Overtime for All Workers Act'.

What does DEDUCTION FOR CERTAIN OVERTIME COMPENSATION. of No Tax on Overtime for All Workers Act do?

This section amends Section 225(c)(1) of the Internal Revenue Code of 1986 to define 'qualified overtime compensation'. Qualified overtime compensation includes overtime compensation paid to individuals required under the Fair Labor Standards Act of 1938. It also includes compensation paid in excess of the regular rate if it's paid for work for a single employer under a pre-work agreement. Such agreements must specify a standard number of hours not less than 40 hours for a 7-day work period, or apply to employees covered by the Railway Labor Act and involve work beyond scheduled hours. The amendment applies to taxable years beginning after December 31, 2024.

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No Tax on Overtime for All Workers Act

Last updated: 4/15/2026 · Introduced: 4/15/2026

Author: James Justice (R-WV)

TL;DR (AI)

This bill allows taxpayers to deduct certain overtime compensation from their income.
Qualified overtime compensation includes payments required by the Fair Labor Standards Act and compensation for work exceeding agreed-upon hours (at least 40 per week) under specific pre-work agreements.
The deduction applies to taxable years beginning after December 31, 2024.

119th Congressin committeeHR. 5475(In Committee)Official page

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Other Sections

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

3 sections

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