Bill · S. 4580· Senate(119-S-4580)
No Tax on Border Patrol Agent Overtime Act
- Introduced
- 5/20/2026
- Last activity
- 5/20/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- John Cornyn
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, titled the "No Tax on Border Patrol Agent Overtime Act," aims to amend the Internal Revenue Code of 1986. It seeks to change how certain overtime pay is treated for tax purposes. Specifically, it would designate overtime pay provided to certain border patrol agents as qualified overtime compensation. This change would apply to taxable years starting after December 31, 2025.
Yes
Does this cut taxes for middle-income families?+5
The bill reduces the tax burden on border patrol agents by designating their overtime pay as qualified overtime compensation.
Would middle-income households be better off under this?+4
The bill provides tax savings to border patrol agents who fall into middle-income brackets.
Does this tighten control of the border?+2
By providing tax relief for overtime, the bill may serve as an incentive for border patrol agents to work more overtime hours.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Tax Treatment of Overtime Pay: The bill expands the definition of "qualified overtime compensation" to include amounts paid to border patrol agents that are in excess of their basic pay rate. This includes supplemental pay, premium pay, and pay for overtime work, as described in Section s 2(a)(B)(i-iv).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Middle Class Taxes+5
- Demographic And Interest Groups
- Good For Middle Class Households+4
- Social Issues And Justice
- Improves Border Security+2
- 5/20/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.