I 

113TH CONGRESS 

1ST SESSION H. R. 2755 

To amend the Internal Revenue Code of 1986 to exclude from gross income 

the administratively uncontrollable overtime of Border Patrol agents. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 19, 2013 

Mr. GALLEGO (for himself, Mr. VEASEY, and Mr. VELA) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to exclude 

from gross income the administratively uncontrollable 

overtime of Border Patrol agents. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Border Security Tax 

5 Relief Act of 2013’’. 

6 SEC. 2. ADMINISTRATIVELY UNCONTROLLABLE OVERTIME 

7 PAY OF BORDER PATROL AGENTS. 

8 (a) IN GENERAL.—Part III of subchapter B of chap9 ter 1 of the Internal Revenue Code of 1986 is amended 

10 by inserting before section 140 the following new section: 


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1 ‘‘SEC. 139E. ADMINISTRATIVELY UNCONTROLLABLE OVER2 TIME PAY OF BORDER PATROL AGENTS. 

3 ‘‘(a) IN GENERAL.—Gross income does not include 

4 compensation received for service as a Border Patrol agent 

5 to the extent such compensation represents administra6 tively uncontrollable overtime pay. 

7 ‘‘(b) ADMINISTRATIVELY UNCONTROLLABLE OVER8 TIME PAY.—For purposes of this section, the term ‘ad9 ministratively uncontrollable overtime pay’ means pre10 mium pay under section 5545(c)(2) of title 5, United 

11 States Code. 

12 ‘‘(c) APPLICATION OF SECTION.—Subsection (a) 

13 shall only apply to compensation received for the tax14 payer’s first taxable year beginning after the date of the 

15 enactment of this section.’’. 

16 (b) NOT SUBJECT TO WAGE WITHHOLDING.—Sub17 section (a) of section 3401 of such Code is amended by 

18 striking ‘‘or’’ at the end of paragraph (22), by striking 

19 the period at the end of paragraph (23) and inserting ‘‘; 

20 and’’, and by inserting after paragraph (23) the following 

21 new paragraph: 

22 ‘‘(24) for any administratively uncontrollable 

23 overtime pay (as defined in section 139E(b)), if at 

24 the time of such payment it is reasonable to believe 

25 that the employee will be able to exclude such pay26 ment from income under section 139E(a).’’. 


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1 (c) ELECTION TO TREAT AS INCLUDED IN GROSS IN2 COME FOR PURPOSES OF EARNED INCOME TAX CRED3 IT.—Subparagraph (B) of section 32(c)(2) of such Code 

4 is amended by striking ‘‘and’’ at the end of clause (v), 

5 by striking the period at the end of clause (vi) and insert6 ing ‘‘, and’’, and by adding at the end the following new 

7 clause: 

8 ‘‘(vii) a taxpayer may elect to treat 

9 amounts excluded from gross income by 

10 reason of section 139E as earned income.’’. 

11 (d) CLERICAL AMENDMENT.—The table of sections 

12 for part III of subchapter B of chapter 1 of such Code 

13 is amended by inserting before the item relating to section 

14 140 the following new item: 

‘‘Sec. 139E. Administratively uncontrollable overtime of border patrol agents.’’. 

15 (e) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

Æ 


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