Categories October Surprise 2024 IRS No Tax on Overtime Calculator 2025 & 2026 ā OBBBA $12,500 / $25,000 … Post author By Post date October 29, 2026 The One Big Beautiful Bill Act creates a temporary above-the-line deduction (up to $12,500 single / $25,000 MFJ, 2025ā2028) for the qualifying overtime premium, not total overtime pay.