← Back to Bills
H.R. 8917House119th Congress (2025-2027)In Committee

No Tax on Border Patrol Agent Overtime Act

Sponsored by Jodey C. ArringtonRep. Jodey C. Arrington (R-TX)
Introduced May 20, 2026

AI-Generated Summary

Updated June 3, 2026 at 8:51 AM UTC

The No Tax on Border Patrol Agent Overtime Act changes the tax code so that overtime pay earned by certain U.S. Border Patrol agents is treated as "qualified overtime compensation," which is taxed more favorably. By redefining this term in the Internal Revenue Code, the bill makes overtime earnings for these agents exempt from regular income tax treatment. The change applies to tax years beginning after December 31, 2025, and affects Border Patrol agents who receive overtime, supplemental, and premium pay, but not their hazardous duty pay.

Key Provisions

  • Amends Section 225(c)(1) of the Internal Revenue Code to add border patrol agents’ overtime pay to the definition of qualified overtime compensation.
  • Specifies that the qualified overtime includes overtime, supplemental, and premium pay that exceeds the agent’s basic pay, while excluding hazardous duty pay.
  • Sets the effective date for the new tax treatment to taxable years starting after December 31, 2025.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 20, 2026

View full timeline
HouseIntro Referral

Introduced in House

May 20, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 20, 2026

Bill Text

Latest available legislative text

Reading Mode
Latest
Raw Text PDF XML
Introduced in HouseIssued May 20, 2026

I

119th CONGRESS

2d Session

H. R. 8917

IN THE HOUSE OF REPRESENTATIVES

May 20, 2026

Mr. Arrington (for himself, Mr. Buchanan, Mr. Moran, and Mr. Steube) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide that overtime pay provided to certain border patrol agents is qualified overtime compensation.

1.

Short title

This Act may be cited as the No Tax on Border Patrol Agent Overtime Act.

2.

Qualified overtime compensation for border patrol agents

(a)

In general

Section 225(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows:

(1)

In general

For purposes of this section, the term qualified overtime compensation means—

(A)

overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed, or

(B)

amounts paid to a border patrol agent (as defined in subsection (a) of section 5550 of title 5, United States Code), other than the hazardous duty pay payable under subsection (c)(3) of such section, that are in excess of the rate of basic pay that would be in effect for such border patrol agent if the rate of basic pay of such border patrol agent were determined without regard to such section, including—

(i)

the supplemental pay described in subsection (b)(2) of such section,

(ii)

the supplemental pay described in subsection (b)(3) of such section,

(iii)

premium pay payable under subsection (c)(1) of such section, and

(iv)

pay for overtime work payable under section 5542(g) of such title.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2025.