No Tax on Border Patrol Agent Overtime Act

This bill changes the federal tax code's definition of "qualified overtime compensation" so that it also covers certain extra pay earned by U.S. Border Patrol agents. Covered pay includes amounts above an agent's basic pay rate, such as supplemental pay, premium pay, and overtime pay under federal Border Patrol pay rules. Hazardous duty pay is not included. The change would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• John Cornyn Republican sponsor
• 0 cosponsors