,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dehj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bj1 #bjbf,mr4    
,cornyn introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,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