,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hiag  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bj1 #bjbf,mr4   
,arr+ton 7= himself1 ,mr4 ,bu*anan1 ,mr4
 ,moran1 & ,mr4 ,/eube7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide t ov]time pay provid$  
to c]ta9 bord] patrol ag5ts is qualifi$ 
ov]time comp5sation4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,no ,tax on   
,bord] ,patrol ,ag5t ,ov]time ,act4  #b4
 ,qualifi$ ov]time comp5sation = bord]  
patrol ag5ts  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 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 am\nts paid to a bord]

 patrol ag5t 7z def9$ 9 subsection 7a7 (
 section #eeej ( title #e1 ,unit$ ,/ates
 ,code71 o!r ?an ! haz>d\s duty pay     
payable "u subsection 7c77#c7 ( su*     
section1 t are 9 excess ( ! rate ( basic
 pay t w\ld be 9 effect = su* bord]     
patrol ag5t if ! rate ( basic pay ( su* 
bord] patrol ag5t 7 det]m9$ )\t reg>d to
 su* section1 includ+-- 7i7 !           
supplem5tal pay describ$ 9 subsection   
7b77#b7 ( su* section1  7ii7 !          
supplem5tal pay describ$ 9 subsection   
7b77#c7 ( su* section1  7iii7 premium   
pay payable "u subsection 7c77#a7 ( su* 
section1 &  7iv7 pay = ov]time "w       
payable "u section #eedb7;g7 ( su*      
title4  4  7b7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4