No Tax on Border Patrol Agent Overtime Act

John Cornyn

Republican · TX · Senator

Source: Congress.gov · FEC

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Read twice and referred to the Committee on Finance.

2026-05-20

Source: Congress.gov

The bill would allow certain Border Patrol agents to exclude overtime pay from their taxable income, treating it as "qualified overtime compensation" under tax law. This change would reduce the federal income taxes owed by these agents on their overtime earnings, effectively giving them a tax break for hours worked beyond their regular schedule. The proposal is currently under review by the Senate Finance Committee.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4580 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4580 To amend the Internal Revenue Code of 1986 to provide that overtime pay provided to certain border patrol agents is qualified overtime compensation. _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``No Tax on Border Patrol Agent Overtime Act''. SEC. 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. <all>

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