This bill would amend the tax code to exempt overtime compensation earned by U.S. Border Patrol agents from federal income taxation. Currently, while some federal employees can exclude certain overtime pay from their taxable income, Border Patrol agents are not explicitly included in this benefit. The legislation would modify the definition of "qualified overtime compensation" to cover overtime and supplemental pay earned by Border Patrol agents above their regular base salary, including premium pay and overtime work compensation. The change would apply to tax years beginning after December 31, 2025, and would primarily benefit Border Patrol agents working along U.S. borders by reducing their federal tax liability on overtime earnings. The bill was introduced in May 2026 and referred to the House Ways and Means Committee.
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