,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #edge  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ah1        
#bjbe,ms4 ,malliotakis 7= h]self1 ,mrs4 
,sykes1 ,mr4 ,la,lota1 ,mr4 ,suozzi1    
,mr4 ,fitzpatrick1 & ,mr4 ,hors=d7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ a d$uction = c]ta9
 ov]time comp5sation4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,no ,tax on   
,ov]time = ,all ,work]s ,act4  #b4      
,d$uction = c]ta9 ov]time comp5sation   
7a7 ,9 g5]al ,section #bbe7;c77#a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#a7 ,9 g5]al ,=     
purposes ( ?is section1 ! t]m qualifi$  
ov]time comp5sation means--  7,a7 any   
ov]time comp5sation paid to an          
individual requir$ "u section #g ( !    
,fair ,labor ,/&>ds ,act ( #aich t is 9 
excess ( ! regul> rate 7z us$ 9 su*     
section7 at :i* su* individual is       
employ$1 or  7,b7 any comp5sation paid  

to an individual t is 9 excess ( !      
regul> rate at :i* su* individual is    
employ$ if--  7i7 su* comp5sation is    
paid = "w = a s+le employ] pursuant to  
an agreem5t betwe5 ! employee 7or labor 
organization repres5t+ su* employee7 &  
employ] ent]$ into be=e ! p]=mance ( !  
"w1 &  7ii7 ei!r--  7,i7 su* "w is 9    
excess ( a /&>d numb] ( h\rs ( su* "w = 
a specifi$ p]iod ( "t1 & su* agreem5t   
specifies t su* /&>d numb] ( h\rs = a   
specifi$ p]iod ( "t is n less ?an #dj   
h\rs = a #g-;day "w p]iod1 or  7,,ii7 if
 ! employee 7includ+ any crewmemb] or   
flight crewmemb]1 or rail op]at+ craft  
employee7 & employ] ref]r$ to 9 clause  
7i7 are bo? cov]$ by ! ,railway ,labor  
,act1 su* "w is beyond s*$ul$ or        
anticipat$ h\rs on duty or = h\rs on    
duty t exce$ a maximum numb] ( h\rs )   
respect to a specifi$ p]iod ( "t 7z     
det]m9$ pursuant to su* agreem5t74  4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbd4