No Tax on Border Patrol Agent Overtime Act

The No Tax on Border Patrol Agent Overtime Act modifies federal tax laws to exclude specific overtime earnings from border patrol agents from taxation. This change directly affects U.S. Customs and Border Protection officers by allowing them to keep more of their extra pay without paying income tax on those amounts. The bill defines "qualified overtime compensation" to include various forms of extra pay, such as premiums for working on holidays or weekends, but explicitly excludes hazardous duty pay. These tax benefits will only become effective for work performed in taxable years starting after December 31, 2025.