Only the "half" pay from time-and-a-half is deductible. For example, if you earn $40 per hour, and earn double time on Sunday, your Sunday wage is $80 per hour. You may only deduct the "normal" overtime premium of $20 per hour, although you earned additional overtime that day.
Here is an article you may find helpful: No Tax on Overtime Explained: Qualified Overtime Deduction Rules for 2025
