When President Trump first floated the idea of “no tax on overtime” at a campaign rally last year, he did not elaborate on how it would work. Could anyone who works more than 40 hours a week claim a tax break? Would overtime pay really be completely tax-free?

The answer to both questions, as it turns out, is no.

Under the sprawling domestic policy bill that Republicans pushed through the House and are preparing to steer through the Senate, the tax break would be limited. It would be available only to Americans who, under federal law, must be paid at a time-and-a-half rate for working any time exceeding 40 hours in a week. That’s a broad group that includes almost all Americans who are paid an hourly wage, but many salaried workers would not be eligible.

And the tax relief would not be total. Americans would still owe payroll taxes, and potentially state

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