Federal HB8917 exempts overtime pay for border patrol agents from federal income tax.
Federal HB8917, the "No Tax on Border Patrol Agent Overtime Act," amends the Internal Revenue Code to classify overtime pay for certain border patrol agents as qualified overtime compensation, exempting it from federal income tax. This applies to overtime pay exceeding the regular rate, including supplemental and premium pay, but excludes hazardous duty pay. The change takes effect for taxable years beginning after December 31, 2025.
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