,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bgee  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ai1 #bjac ,mr4 
,gallego 7= himself1 ,mr4 ,veasey1 &    
,mr4 ,vela7 introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to exclude f gross
 income ! adm9i/ratively uncontrollable 
ov]time ( ,bord] ,patrol ag5ts4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,bord] ,security ,tax ,relief ,act (    
#bjac4  #b4 ,adm9i/ratively             
uncontrollable ov]time pay ( ,bord]     
,patrol ag5ts  7a7 ,9 g5]al ,"p ,,iii ( 
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e section #adj ! foll[+ new section3
  #aci;,e4 ,adm9i/ratively              
uncontrollable ov]time pay ( ,bord]     
,patrol ag5ts  7a7 ,9 g5]al ,gross      
income does n include comp5sation       
receiv$ = s]vice z a ,bord] ,patrol ag5t
 to ! ext5t su* comp5sation repres5ts   
adm9i/ratively uncontrollable ov]time   

pay4  7b7 ,adm9i/ratively uncontrollable
 ov]time pay ,= purposes ( ?is section1 
! t]m adm9i/ratively uncontrollable     
ov]time pay means premium pay "u section
 #eede7;c77#b7 ( title #e1 ,unit$ ,/ates
 ,code4  7c7 ,application ( section     
,subsection 7a7 %all only apply to      
comp5sation receiv$ = ! taxpay]'s fir/  
taxable ye> beg9n+ aft] ! date ( !      
enactm5t ( ?is section4  4  7b7 ,n      
subject to wage )hold+ ,subsection 7a7 (
 section #cdja ( su* ,code is am5d$ by  
/rik+ or at ! end ( p>agraph 7#bb71 by  
/rik+ ! p]iod at ! end ( p>agraph 7#bc7 
& ins]t+ 2 &1 & by ins]t+ aft] p>agraph 
7#bc7 ! foll[+ new p>agraph3  7#bd7 =   
any adm9i/ratively uncontrollable       
ov]time pay 7z def9$ 9 section          
#aci;,e7b771 if at ! "t ( su* paym5t x  
is reasonable to believe t ! employee w 
be able to exclude su* paym5t f income  
"u section #aci;,e7a74  4  7c7 ,election
 ,to treat z includ$ 9 gross income =   
purposes ( e>n$ income tax cr$it        
,subp>agraph 7,b7 ( section #cb7;c77#b7 

( su* ,code is am5d$ by /rik+ & at ! end
 ( clause 7v71 by /rik+ ! p]iod at ! end
 ( clause 7vi7 & ins]t+ 1 &1 & by add+  
at ! end ! foll[+ new clause3  7vii7 a  
taxpay] may elect to treat am\nts       
exclud$ f gross income by reason (      
section #aci;,e z e>n$ income4  4  7d7  
,cl]ical am5dm5t ,! table ( sections =  
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ be=e ! item    
relat+ to section #adj ! foll[+ new     
item3  ,sec4 #aci;,e4 ,adm9i/ratively   
uncontrollable ov]time ( bord] patrol   
ag5ts4  4  7e7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4