Read twice and referred to the Committee on Finance.
Summary
The bill changes the Internal Revenue Code to classify overtime earnings for certain U.S. Border Patrol agents as qualified overtime compensation, which is exempt from income tax. It applies to overtime, supplemental, premium, and other extra pay that exceeds the basic rate, but not hazardous‑duty pay. The change would lower the tax burden for those agents starting with the 2026 tax year.
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