Does straight time overtime for a salaried employee count towards the overtime deduction?

[rjs]

If being a "salaried employee" means that you are an "exempt" employee, you are not eligible for the deduction for overtime at all.

Even if you are not exempt, straight time pay for overtime hours cannot be used for the deduction for overtime. The deduction is only for additional pay above your regular hourly rate. If you are paid time and a half for overtime, only the additional "half" qualifies for the deduction. If you are paid more than time and a half, such as double time, you can still only deduct half of your regular rate.

[JohnB5677]

It depends. In general, salaried employees are exempt from overtime under FLSA, making them ineligible for this tax benefit.

However, some salaried workers may be entitled to overtime compensation that would qualify for the no tax on overtime deduction.

You can review the TurboTax article 

Who qualifies for the overtime deduction?