The purpose of this legislation is to amend the Internal Revenue Code to ensure that overtime pay received by certain border patrol agents is classified as "qualified overtime compensation." This change aims to provide tax relief for these agents by allowing them to exclude this overtime pay from taxable income. Key provisions of the legislation include a specific definition of "qualified overtime compensation." It states that this term includes overtime pay that exceeds the regular pay rate for individuals, as well as additional pay for border patrol agents that goes beyond their basic pay.