Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB1046

Introduced
3/13/25  

Caption

No Tax On Overtime Act of 2025

Impact

If passed, SB1046 could significantly impact state and federal tax revenue, as it removes a portion of income from the taxable base. The anticipated effect could lead to increased disposable income for affected workers, fostering greater economic activity. Proponents argue that this legislation is a necessary step to promote fair compensation for labor, as workers who put in extra hours should not face additional tax liabilities for their dedication and hard work.

Summary

SB1046, known as the 'No Tax On Overtime Act of 2025', proposes to amend the Internal Revenue Code of 1986 by excluding overtime compensation from gross income for income tax purposes. This key provision aims to relieve the tax burden on workers who earn overtime pay, enabling them to retain more of their earnings. The bill is introduced with the objective of enhancing workers' financial well-being, particularly for those who frequently work additional hours beyond standard, full-time hours.

Contention

Notably, there may be debates regarding the fiscal implications of the bill, specifically concerning how it will affect federal revenue. Critics might raise concerns about the sustainability of tax revenues when certain income groups are granted exemptions. Additionally, there could be discussions on the potential for businesses to adjust their payroll practices to avoid overtime payments altogether, thereby undermining the bill's intent. Ultimately, while the bill seeks to provide immediate tax relief to workers, it opens up a dialogue on the balance between taxation and equitable compensation.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.