Exempts overtime pay for border patrol agents from federal income tax.
The Federal SB4580, or No Tax on Border Patrol Agent Overtime Act, amends the Internal Revenue Code to classify overtime pay for border patrol agents as qualified overtime compensation, exempting it from federal income tax. This applies to overtime compensation exceeding regular rates, including supplemental pay, premium pay, and pay for overtime work. The amendment takes effect for taxable years beginning after December 31, 2025.
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