By Mathew Silverman, National President of the Federal Law Enforcement Officers Association
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In a bold and much-needed policy shift, legislation eliminating federal taxes on overtime pay for law enforcement officers is delivering positive feedback for both the workforce and public safety across the country.
For decades, officers who put in long hours, often at the expense of family time and personal well-being, have watched their hard-earned overtime pay diminished by excessive taxation. That’s now changing—and the impact is substantial.
The removal of federal tax on overtime pay is more than a financial adjustment—it’s a message of respect and recognition for those who serve on the front lines. Law enforcement officers routinely work beyond their scheduled shifts to respond to emergencies, cover staffing shortages, attend court, or support major operations. Knowing that their extra time and sacrifice will result in full compensation significantly boosts morale.
“It’s about fairness,” said Mathew Silverman, National President of the Federal Law Enforcement Officers Association (FLEOA). “Our officers are willing to work the extra hours when duty calls, but they deserve to be properly compensated for that time. Eliminating taxes on overtime is a step in the right direction, and our members are feeling the difference.
With that in mind, I call on President Trump and Congress to not forget about our federal law enforcement officers across the country and beyond. Unlike other public servants, federal law enforcement officers face a unique pay cap issue that often denies them the ability to recover earned overtime—and in some cases, even their normal pay.
Federal agents are compensated with Law Enforcement Availability Pay, or LEAP, which is a 25% premium added to base salary for being available to work substantial unscheduled hours. While LEAP is technically considered overtime, it should also be exempt from federal tax withholding under this new law.
Unfortunately, that’s where the issue arises: LEAP is not currently receiving the same tax-exempt status as other forms of overtime. This creates an unfair disparity and undermines the intent of the legislation. We strongly urge lawmakers to correct this gap and ensure that all overtime compensation—especially for federal agents working high-risk, high-demand roles—is treated equally under the law.”
Departments across the country have long struggled with recruitment and retention. Offering tax-free overtime adds a powerful incentive for both seasoned officers and new recruits. With the national law enforcement community facing higher-than-average attrition rates in recent years, this policy shift is helping agencies retain experienced officers while making the profession more attractive to qualified candidates.
Younger recruits, often burdened by student debt or starting families, now see law enforcement as a more financially viable and respected career path. For veterans in the field, the increased take-home pay helps justify the long hours and risk that come with the badge.
More officers on duty means safer communities. With tax-free overtime, agencies can more effectively fill critical gaps in patrol coverage, investigations, and special enforcement operations. Whether it’s keeping streets safe during major events, responding to a spike in violent crime, or securing our borders, this policy allows agencies to rely on experienced personnel without breaking their budgets.
Departments can also reduce reliance on mandatory overtime, which often leads to burnout, fatigue, and decreased performance. With voluntary, tax-free overtime more appealing, shifts will being to be filled more easily by officers who are motivated and alert—benefiting both public safety and officer well-being.
At its core, eliminating taxes on overtime pay is a way of saying “thank you” to the men and women who keep our country safe. Law enforcement is one of the most demanding and dangerous professions in America. Officers miss holidays, birthdays, and milestones so the public can sleep safely at night. Giving them 100% of the overtime they earn isn’t just good policy—it’s the right thing to do.
Lawmakers and public safety advocates are already calling for this policy to be expanded and made permanent. There is also discussion about extending similar benefits to other high-risk federal positions such as corrections officers, federal prosecutors, and other first responders.
As one officer recently said, “We’re not asking for special treatment—we’re asking for fair treatment. We’re working the hours, doing the job, and putting our lives on the line. Getting our full overtime pay shows us that our country has our back.”
Eliminating taxes on law enforcement overtime is more than just a line item in a budget—it’s a meaningful investment in safer communities, a stronger workforce, and a government that stands firmly behind its protectors. With our Chief Law Enforcement Officer, Attorney General Pam Bondi, leading the charge, federal officers are confident they have an advocate who understands the mission and the sacrifices involved.
At the national level, with President Trump and Vice President Vance working aggressively to secure our borders and enforce immigration laws, the trajectory is clear: America is once again prioritizing law and order.
These coordinated efforts demonstrate that we are moving in the right direction—supporting those who protect our nation and restoring integrity to our public safety institutions.
