Border Security Tax Relief Act of 2013

Bill: 113-hr-2755
Sponsor: full_name: Rep. Gallego, Pete P. [D-TX-23]
Introduced: 2013-07-19
Policy area: Taxation
Subjects: Border security and unlawful immigration

Department of Homeland Security

Employment taxes

Government employee pay, benefits, personnel management

Income tax credits

Income tax exclusion

Law enforcement officers

Poverty and welfare assistance
Latest action: action_date: 2013-07-19
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-07-19
action_desc: Introduced in House
text: <p>Border Security Tax Relief Act of 2013 - Amends the Internal Revenue Code to: (1) exclude from gross income, for income tax purposes, compensation received by a U.S. Border Patrol agent as administratively uncontrollable overtime pay (premium pay); (2) exempt such overtime pay from withholding of tax requirements; and (3) allow a taxpayer to elect to include such overtime pay as earned income for purposes of the earned income tax credit. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2755 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. Short title This Act may be cited as the Border Security Tax Relief Act of 2013 . 2. Administratively uncontrollable overtime pay of Border Patrol agents (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: 139E. Administratively uncontrollable overtime 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 administratively uncontrollable overtime pay. (b) Administratively uncontrollable overtime pay For purposes of this section, the term administratively uncontrollable overtime pay means premium 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 taxpayer’s first taxable year beginning after the date of the enactment of this section. . (b) Not subject to wage withholding Subsection (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 payment from income under section 139E(a). . (c) Election To treat as included in gross income for purposes of earned income tax credit 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 inserting , 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.