,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bgee  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ai1 #bjac ,mr4
 ,gallego 7for himself1 ,mr4 ,veasey1   
and ,mr4 ,vela7 introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude from gross   
income the administratively             
uncontrollable overtime of ,border      
,patrol agents4  #a4 ,short title ,this 
,act may be cited as the ,border        
,security ,tax ,relief ,act of #bjac4   
#b4 ,administratively uncontrollable    
overtime pay of ,border ,patrol agents  
7a7 ,in general ,part ,,iii of          
subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting before section #adj
 the following new section3  #aci;,e4   
,administratively uncontrollable        
overtime pay of ,border ,patrol agents  
7a7 ,in general ,gross income does not  
include compensation received for       

service as a ,border ,patrol agent to   
the extent such compensation represents 
administratively uncontrollable overtime
 pay4  7b7 ,administratively            
uncontrollable overtime pay ,for        
purposes of this section1 the term      
administratively uncontrollable overtime
 pay means premium pay under section    
#eede7;c77#b7 of title #e1 ,united      
,states ,code4  7c7 ,application of     
section ,subsection 7a7 shall only apply
 to compensation received for the       
taxpayer's first taxable year beginning 
after the date of the enactment of this 
section4  4  7b7 ,not subject to wage   
withholding ,subsection 7a7 of section  
#cdja of such ,code is amended by       
striking or at the end of paragraph     
7#bb71 by striking the period at the end
 of paragraph 7#bc7 and inserting 2 and1
 and by inserting after paragraph 7#bc7 
the following new paragraph3  7#bd7 for 
any administratively uncontrollable     
overtime pay 7as defined in section     
#aci;,e7b771 if at the time of such     

payment it is reasonable to believe that
 the employee will be able to exclude   
such payment from income under section  
#aci;,e7a74  4  7c7 ,election ,to treat 
as included in gross income for purposes
 of earned income tax credit            
,subparagraph 7,b7 of section           
#cb7;c77#b7 of such ,code is amended by 
striking and at the end of clause 7v71  
by striking the period at the end of    
clause 7vi7 and inserting 1 and1 and by 
adding at the end the following new     
clause3  7vii7 a taxpayer may elect to  
treat amounts excluded from gross income
 by reason of section #aci;,e as earned 
income4  4  7d7 ,clerical amendment ,the
 table of sections for part ,,iii of    
subchapter ,b of chapter #a of such     
,code is amended by inserting before the
 item relating to section #adj the      
following new item3  ,sec4 #aci;,e4     
,administratively uncontrollable        
overtime of border patrol agents4  4    
7e7 ,effective date ,the amendments made
 by this section shall apply to taxable 

years beginning after the date of the   
enactment of this ,act4