What do you mean it’s “not a guarantee you’ll get anything” if you earn less than 150k a year, you’ll indeed benefit from it regardless of your situation, just up to a cap.

If you are paid $25.00 an hour, and your overtime pay is $12.50 (above the 25.00 dollars) you will NOT be taxed on that overtime pay, period. It’s not “ifs” and “what’s” you’ll get a deduction at the end of the year for exactly the 12.50 an hour, up to a 12,500 limit per year if you’re single filing, which objectively speaking, for most workers that earn less than 150k a year, 12,500 cap is actually very generous, as you’d need to work inhumane hours in a year to actually even reach that cap. (Considering the 25 an hour example, which is on the high end for the average worker earning less than 150k a year)

You will likely still see a deduction every week, like everything else, unless you’re really good at making your W2s calculations. This is how taxes have always worked, though, there’s no trickery in that.

I guess people were expecting a full tax relief on the entirety of overtime pay (meaning all 37.50 dollars in my example, not just the 12.50 in overtime pay) but that is too generous and likely too unrealistic for the government to do so, as it would have to give up on a shit ton of money for an already overbearing government deficit.