S 4310 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
No Tax on Overtime for All Workers Act
To amend the Internal Revenue Code of 1986 to allow a deduction for certain overtime compensation.
Summary
The bill amends the Internal Revenue Code to allow workers to exclude certain overtime compensation from their taxable income. Qualified overtime compensation includes overtime paid under the Fair Labor Standards Act in excess of the regular wage rate, as well as other overtime compensation paid pursuant to an agreement between the employee and employer made before the work is performed. For most workers, this applies to compensation for work in excess of 40 hours per week. For railway workers covered by the Railway Labor Act, it applies to compensation for work beyond scheduled hours or exceeding maximum hours specified in an agreement. The provision is effective for taxable years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
- Sen. Cantwell, Maria [D-WA] (D-WA)
Actions (2)
- Apr 15, 2026 Read twice and referred to the Committee on Finance. · senate
- Apr 15, 2026 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
April 15 (legislative day, April 14), 2026
Mr. Justice introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to allow a deduction for certain overtime compensation.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “No Tax on Overtime for All Workers Act”.
SEC. 2. DEDUCTION FOR CERTAIN OVERTIME COMPENSATION.
(a) In General.—Section 225(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
“(1) In general.—For purposes of this section, the term ‘qualified overtime compensation’ means—
“(A) any overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed, or
“(B) any compensation paid to an individual that is in excess of the regular rate at which such individual is employed if—
“(i) such compensation is paid for work for a single employer pursuant to an agreement between the employee (or labor organization representing such employee) and employer entered into before the performance of the work, and
“(ii) either—
“(I) such work is in excess of a standard number of hours of such work for a specified period of time, and such agreement specifies that such standard number of hours for a specified period of time is not less than 40 hours for a 7-day work period, or
“(II) if the employee (including any crewmember or flight crewmember, or rail operating craft employee) and employer referred to in clause (i) are both covered by the Railway Labor Act, such work is beyond scheduled or anticipated hours on duty or for hours on duty that exceed a maximum number of hours with respect to a specified period of time (as determined pursuant to such agreement).”.
(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2024. <all>
Comments