@IRonMaN It's only in effect (if it gets through the Senate) for 2025 through 2028.  We don't know how many employees IRS will have in 2029 and later years, and there's that pesky statute of limitations.

@PATAX There's another provision that requires overtime amounts to be reported on W-2s.  Including this year.  Including amounts paid before enactment.  So, there will be rules and instructions for that.  And new ways to figure income tax withholding.  

But what does the average worker who earns overtime, expect?  Will they have to lower their expectations, once the details are explained?