No Tax on Border Patrol Agent Overtime Act

This bill proposes an amendment to the Internal Revenue Code of 1986, specifically targeting the definition of "qualified overtime compensation." Its primary purpose is to ensure that certain overtime payments made to border patrol agents are included within this definition, thereby potentially affecting their tax treatment. The legislation expands the scope of qualified overtime compensation to encompass various forms of pay for border patrol agents that exceed their regular basic rate. This includes supplemental pay , premium pay , and pay for overtime work , as defined under specific sections of title 5, United States Code. However, it explicitly excludes hazardous duty pay from this classification. These changes are slated to take effect for taxable years beginning after December 31, 2025.