I have tested the phase out and found it to be working properly. The OT premium that you earned (not the maximum of $12,500 or $25,000 if married filing jointly) is reduced by $100 for every $1,000 you earn above $150,000 (or $300,000 if married filing jointly).
Example: if your overtime premium that you otherwise would have deducted was $200, and you earned $151,000 as a single, you could only deduct $100.
Here is some information you may find helpful: No Tax on Overtime Explained: Qualified Overtime Deduction Rules for 2025
