,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dehj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bj1      
#bjbf,mr4 ,cornyn introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide that 
overtime pay provided to certain border 
patrol agents is qualified overtime     
compensation4  #a4 ,short title ,this   
,act may be cited as the ,no ,tax on    
,border ,patrol ,agent ,overtime ,act4  
#b4 ,qualified overtime compensation for
 border patrol agents  7a7 ,in general  
,section #bbe7;c77#a7 of the ,internal  
,revenue ,code of #aihf is amended to   
read as follows3  7#a7 ,in general ,for 
purposes of this section1 the term      
qualified overtime compensation means-- 
7,a7 overtime compensation paid to an   
individual required under section #g of 
the ,fair ,labor ,standards ,act of     
#aich that is in excess of the regular  
rate 7as used in such section7 at which 

such individual is employed1 or  7,b7   
amounts paid to a border patrol agent   
7as defined in subsection 7a7 of section
 #eeej of title #e1 ,united ,states     
,code71 other than the hazardous duty   
pay payable under subsection 7c77#c7 of 
such section1 that are in excess of the 
rate of basic pay that would be in      
effect for such border patrol agent if  
the rate of basic pay of such border    
patrol agent were determined without    
regard to such section1 including-- 7i7 
the supplemental pay described in       
subsection 7b77#b7 of such section1     
7ii7 the supplemental pay described in  
subsection 7b77#c7 of such section1     
7iii7 premium pay payable under         
subsection 7c77#a7 of such section1 and 
7iv7 pay for overtime work payable under
 section #eedb7;g7 of such title4  4    
7b7 ,effective date ,the amendment made 
by this section shall apply to taxable  
years beginning after ,december #ca1    
#bjbe4