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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Border Security Tax 
Relief Act of 2013’’. 
SEC. 2. ADMINISTRATIVELY UNCONTROLLABLE OVERTIME 
PAY OF BORDER PATROL AGENTS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting before section 140 the following new section: 
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‘‘SEC. 139E. ADMINISTRATIVELY UNCONTROLLABLE OVER-
TIME PAY OF BORDER PATROL AGENTS. 
‘‘(a) IN GENERAL.—Gross income does not include 
compensation received for service as a Border Patrol agent 
to the extent such compensation represents administra-
tively uncontrollable overtime pay. 
‘‘(b) ADMINISTRATIVELY UNCONTROLLABLE OVER-
TIME PAY.—For purposes of this section, the term ‘ad-
ministratively uncontrollable overtime pay’ means pre-
mium pay under section 5545(c)(2) of title 5, United 
States Code. 
‘‘(c) APPLICATION
OF
SECTION.—Subsection (a) 
shall only apply to compensation received for the tax-
payer’s first taxable year beginning after the date of the 
enactment of this section.’’. 
(b) NOT SUBJECT TO WAGE WITHHOLDING.—Sub-
section (a) of section 3401 of such Code is amended by 
striking ‘‘or’’ at the end of paragraph (22), by striking 
the period at the end of paragraph (23) and inserting ‘‘; 
and’’, and by inserting after paragraph (23) the following 
new paragraph: 
‘‘(24) for any administratively uncontrollable 
overtime pay (as defined in section 139E(b)), if at 
the time of such payment it is reasonable to believe 
that the employee will be able to exclude such pay-
ment from income under section 139E(a).’’. 
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(c) ELECTION TO TREAT AS INCLUDED IN GROSS IN-
COME FOR PURPOSES OF EARNED INCOME TAX CRED-
IT.—Subparagraph (B) of section 32(c)(2) of such Code 
is amended by striking ‘‘and’’ at the end of clause (v), 
by striking the period at the end of clause (vi) and insert-
ing ‘‘, and’’, and by adding at the end the following new 
clause: 
‘‘(vii) a taxpayer may elect to treat 
amounts excluded from gross income by 
reason of section 139E as earned income.’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of such Code 
is amended by inserting before the item relating to section 
140 the following new item: 
‘‘Sec. 139E. Administratively uncontrollable overtime of border patrol agents.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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