Under existing law, amounts paid as overtime compensation in accordance with the U.S. Fair Labor Standards Act are excluded from calculation of gross income through June 30, 2025. This bill would remove the sunset provision for this exemption. This bill would require the Department of Revenue and the Alabama Commission on the Evaluation of Services to conduct an economic impact study of this exemption. This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.