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No Tax on Overtime for All Workers Act

S. 4310 Sen. James Justice (R-WV) In committee
Bill text PDF
  1. Introduced Apr 15
  2. Committee Apr 15
  3. Passed Senate Next
  4. Passed House Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Apr 15, 2026Next: Senate vote
196d ago Apr 15, 2026: Read twice and referred to the Committee on Finance.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
1company, 2 filings
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Summary

This bill amends the Internal Revenue Code to allow a deduction for certain overtime compensation, effectively making that compensation not subject to federal income tax. It applies to taxable years starting after December 31, 2024.

Sec. 2, Deduction for certain overtime compensation: The bill defines 'qualified overtime compensation' as either (A) overtime pay required under the Fair Labor Standards Act that exceeds an employee's regular rate, or (B) compensation paid under a pre-work agreement between an employee (or their labor union) and employer that exceeds the regular rate, if the work is beyond a standard number of hours (at least 40 hours in a 7-day period) or, for workers covered by the Railway Labor Act, beyond scheduled or anticipated hours or exceeding a maximum number of hours as agreed.

Summary of the bill text as introduced in Senate (Apr 15, 2026), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.