U.S. Senator John Cornyn (R) has introduced the No Tax on Border Patrol Agent Overtime Act, legislation that would allow Border Patrol agents to claim the "No Tax on Overtime" deduction included in the Working Families Tax Cuts Act.
According to Sen. Cornyn, the bill would ensure agents can keep more of the overtime pay they earn while working long hours to secure the southern border and enforce federal immigration law.
"Border Patrol agents put their lives on the line each and every day to protect our communities and uphold federal immigration law, oftentimes working long hours in harsh conditions," said Cornyn. "My bill will ensure agents aren't taxed for overtime they put in to ensure Americans are safe and our borders are secure."
The legislation comes after Republicans in 2025 passed the Working Families Tax Cuts Act, which created a deduction for overtime pay. Under current law, eligible workers may deduct for overtime pay. Under current law, eligible workers may deduct up to $12,500 in overtime income, or $25,000 for joint filers.
However, Border Patrol agents are excluded because their overtime compensation is governed under the Border Patrol Agent Pay Reform Act of 2014 rather than the Fair Labor Standards Act.
The bill would amend the tax code to include Border Patrol agents among workers eligible for a specific deduction.
Jodey Arrington introduced the companion legislation in the House of Representatives.
"I urge my colleagues to join Congressman Arrington and me in supporting the No Tax on Border Patrol Agent Overtime Act so agents can keep more of their hard-earned money," said Cornyn.
The proposal also received backing from the National Border Patrol Council (NBPC). NBPC President Paul Perez praised the legislation, saying it would extend the tax benefit to nearly 20,000 Border Patrol agents nationwide.
The No Tax on Border Patrol Agent Overtime Act represents the latest effort by Texas Republicans to expand tax relief tied to border security and law enforcement.
