S. 4580

119 S4580 IS: No Tax on Border Patrol Agent Overtime Act
 U.S. Senate
 2026-05-20
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  2d Session  S. 4580  IN THE SENATE OF THE UNITED STATES   May 20, 2026   Mr. Cornyn  introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to provide that overtime pay provided to certain border patrol agents is qualified overtime compensation.
1.
Short title
This Act may be cited as the   No Tax on Border Patrol Agent Overtime Act  .
2.
Qualified overtime compensation for border patrol agents
(a)
In general
 Section 225(c)(1)  of the Internal Revenue Code of 1986 is amended to read as follows:
(1)
In general
For purposes of this section, the term  qualified overtime compensation  means—
(A)
overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed, or
(B)
amounts paid to a border patrol agent (as defined in subsection (a) of section 5550 of title 5, United States Code), other than the hazardous duty pay payable under subsection (c)(3) of such section, that are in excess of the rate of basic pay that would be in effect for such border patrol agent if the rate of basic pay of such border patrol agent were determined without regard to such section, including—
(i)
the supplemental pay described in subsection (b)(2) of such section,
(ii)
the supplemental pay described in subsection (b)(3) of such section,
(iii)
premium pay payable under subsection (c)(1) of such section, and
(iv)
pay for overtime work payable under section 5542(g) of such title.
 .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.