No Tax on Border Patrol Agent Overtime Act

This bill changes the federal tax code so that certain extra pay earned by U.S. Border Patrol agents counts as "qualified overtime compensation" under Section 225 of the Internal Revenue Code. That section already covers overtime pay required under the Fair Labor Standards Act. Under the bill, Border Patrol agent pay above their basic pay rate, including supplemental pay, premium pay, and overtime pay under federal law, would be included. Hazardous duty pay would not be included. The change would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Jodey C. Arrington Republican sponsor
• 4 cosponsors