No Tax on Border Patrol Agent Overtime Act

The No Tax on Border Patrol Agent Overtime Act modifies federal tax laws to exclude certain overtime pay earned by border patrol agents from taxation. Specifically, the bill defines "qualified overtime compensation" to include various forms of extra pay, such as premium pay and supplemental rates, that exceed an agent's standard basic salary. This change means that eligible border patrol agents will not have to pay income taxes on these specific overtime earnings starting in the 2026 tax year. The legislation directly affects federal border patrol agents by altering how their compensation is treated under the Internal Revenue Code.