“the total amount of qualified overtime compensation (as defined in section 225(c)).”
The section adds the new deduction to the list in section 63(b) of the Internal Revenue Code of 1986 so that a taxpayer who does not itemize may claim it, requires the total qualified overtime compensation to be shown under section 6051(a), requires a separate accounting of it in returns and statements under sections 6041(a) and 6041(d), and adds a new subparagraph (Z) to section 6213(g)(2) treating the omission of a correct social security number as a mathematical or clerical error.
What the document actually says
“the total amount of qualified overtime compensation (as defined in section 225(c)).”
That sentence, in plain words
The total overtime pay must be shown. The term is the one this section defines.
What this is about
It goes on the yearly wage form. Payers must also report it for non-employees. Leaving out the social security number counts as a math error.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70202, 139 Stat. 174 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Overtime must be shown on wage forms and the deduction is open to non-itemizers,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70202, Sec. 70202. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70202-reporting/ (retrieved August 26, 2026).
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