No Tax on Border Patrol Agent Overtime Act

This bill amends the Internal Revenue Code of 1986 to expand the definition of "qualified overtime compensation." The primary goal is to make certain overtime and supplemental pay received by Border Patrol agents exempt from federal income tax. Specifically, the legislation adds amounts paid to Border Patrol agents, beyond their basic pay rate, to the definition of qualified overtime compensation. This encompasses various forms of supplemental pay, premium pay, and pay for overtime work, as defined in title 5 of the United States Code, while explicitly excluding hazardous duty pay. These changes are slated to take effect for taxable years beginning after December 31, 2025, providing a tax benefit to eligible agents.