There are ways to justify this (decreasing marginal tax rates are consistent with optimal tax theory, as you get the incentive effect without the reduction in revenue on the hours that people would work anyway), but in general I'm kinda worried about tax policy being driven by memetics. Becomes a complexity nightmare.

Seems like largely a bribe for police officers who often make a majority of their income from overtime pay, which of course comes from everyone else's tax dollars. Most other workers in the US are either (improperly) excepted from OT or illegally denied it by their employer.

Just another example of building up the base for his fantasy authoritarian dictatorship 🤷