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

This bill proposes an amendment to the Internal Revenue Code of 1986. The proposed amendment concerns overtime pay for certain border patrol agents. The bill aims to classify 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, exceeding their basic pay rate, including specific supplemental and premium pay. The amendment applies to taxable years beginning after December 31, 2025.

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No Tax on Border Patrol Agent Overtime Act

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

Author: John Cornyn (R-TX)

TL;DR (AI)

This bill amends the Internal Revenue Code to classify overtime pay for border patrol agents as 'qualified overtime compensation,' potentially exempting it from certain taxes.
The definition of 'qualified overtime compensation' includes payments exceeding a border patrol agent's basic pay rate, excluding hazardous duty pay.
This change applies to taxable years beginning after December 31, 2025.

119th Congressin committeeHR. 8917(In Committee)Official page

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

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