S4580-119

In Committee

No Tax on Border Patrol Agent Overtime Act

119th Congress Introduced May 20, 2026

Summary

What This Bill Does

The bill creates short title This Act may be cited as the No Tax on Border Patrol Agent Overtime Act and requires qualified overtime compensation for border patrol agents Section 225(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalFor purposes of this section, the term qualified. It relies on tax rate changes, definition changes, compliance mandates, and product standards. The main policy areas are Immigration and Civil Rights.

Who Benefits and How

Immigrants, asylum seekers, and border communities affected by the bill could face reduced risk and Public beneficiaries or protected communities affected by the clause could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Immigrants, asylum seekers, and border communities affected by the bill would take on compliance duties.

Key Provisions

  • Creates short title This Act may be cited as the No Tax on Border Patrol Agent Overtime Act.
  • Requires qualified overtime compensation for border patrol agents Section 225(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalFor purposes of this section, the term qualified...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill creates short title This Act may be cited as the No Tax on Border Patrol Agent Overtime Act and requires qualified overtime compensation for border patrol agents Section 225(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalFor purposes of this section, the term qualified.

Key Policy Areas

Immigration, Civil Rights

Primary Purpose

The bill creates short title This Act may be cited as the No Tax on Border Patrol Agent Overtime Act and requires qualified overtime compensation for border patrol agents Section 225(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalFor purposes of this section, the term qualified.

Policy Domains

Immigration Civil Rights

Whole bill

Identified Gains
  • Immigrants, asylum seekers, and border communities affected by the bill
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Immigrants, asylum seekers, and border communities affected by the bill:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Immigrants, asylum seekers, and border communities affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Immigrants, asylum seekers, and border communities affected by the bill:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

In Committee
Introduced Committee Passed
May 20, 2026

Read twice and referred to the Committee on Finance.

May 20, 2026

Introduced in Senate

May 20, 2026

Mr. Cornyn introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Immigration Civil Rights

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology