The overtime deduction, which covers non-exempt employees who work at least 1.5 times their normal pay rate, is set to expire after 2028. It is unclear whether Congress will extend the tax break beyond that date. The overtime deduction has been confusing for filers and could lead to mistakes in tax forms. However, mandatory employer reporting for 2026 will improve clarity. The future of the overtime deduction is uncertain, with experts suggesting it could make it more difficult for tax reform to extend.