No Tax on Border Patrol Agent Overtime Act
- Bill Number
- H.R. 8917
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-05-20: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-05T15:37:55Z
AI-Generated Summary
Purpose
The legislation aims to amend the Internal Revenue Code of 1986 to classify certain overtime and related pay for border patrol agents as qualified overtime compensation, thereby providing tax treatment benefits for such earnings.
Key Provisions
- The bill, titled the "No Tax on Border Patrol Agent Overtime Act," modifies Section 225(c)(1) of the Internal Revenue Code.
- It expands the definition of "qualified overtime compensation" to include two categories:
- General overtime pay under the Fair Labor Standards Act of 1938 that exceeds the regular rate of pay.
- Specific payments to border patrol agents (as defined in 5 U.S.C. 5550(a)), excluding hazardous duty pay under subsection (c)(3), that exceed the basic pay rate without regard to section 5550. This covers supplemental pay under subsections (b)(2) and (b)(3), premium pay under (c)(1), and overtime pay under section 5542(g) of title 5.
- The changes apply to taxable years beginning after December 31, 2025.
Significant Changes to Existing Law
- Prior to this amendment, qualified overtime compensation under Section 225(c)(1) was limited primarily to standard Fair Labor Standards Act overtime.
- The bill introduces a new category (B) tailored to border patrol agents' compensation structure under title 5, incorporating supplemental, premium, and overtime elements not previously explicitly covered in this tax provision.
Potential Impacts
- On government agencies: The Internal Revenue Service would administer the updated tax treatment, potentially leading to adjustments in tax withholding and reporting for affected employees.
- On citizens: Border patrol agents would see reduced taxable income from eligible pay, lowering their federal tax liability.
- On international relations: No direct effects are outlined in the legislation.
Main Stakeholders Affected
- Border patrol agents employed by U.S. Customs and Border Protection.
- The Internal Revenue Service, responsible for implementing the tax code changes.
- Federal taxpayers, due to potential reductions in revenue from the tax treatment.
- Congress, as the body enacting the targeted tax provision.
Notable Legal, Constitutional, or Political Implications
- The legislation creates a specific exemption within the tax code for one occupational group, which may intersect with broader principles of tax uniformity under the Internal Revenue Code.
- It references and builds upon existing federal pay statutes in title 5, potentially affecting how agencies calculate and report compensation for tax purposes.
- No constitutional challenges or international treaty implications are addressed in the bill text.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Arrington, Jodey C. [R-TX-19]
Cosponsors (3)
Rep. Buchanan, Vern [R-FL-16], Rep. Moran, Nathaniel [R-TX-1], Rep. Steube, W. Gregory [R-FL-17]
Recent Actions
- 2026-05-20: Referred to the House Committee on Ways and Means.
- 2026-05-20: Introduced in House
- 2026-05-20: Introduced in House
Bill Versions
- No Tax on Border Patrol Agent Overtime Act — issued 2026-05-20 — PDF (3 pages)