This bill would allow U.S. Border Patrol agents to exclude their overtime pay from federal income taxes. Currently, most workers must pay income tax on overtime earnings, but this legislation creates a special tax exemption specifically for Border Patrol agents by classifying their overtime compensation as "qualified overtime compensation" under the Internal Revenue Code. The exemption would apply to overtime pay and certain supplemental payments that exceed a Border Patrol agent's regular pay rate, though it excludes hazardous duty pay. The change would take effect for the 2026 tax year and beyond. The bill was introduced in May 2026 and referred to the Senate Committee on Finance.
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