OPT Fair Tax Act

This bill would change federal tax and Social Security law so that work done by F-1 student visa holders participating in optional practical training (OPT) counts as employment for Social Security and Medicare (FICA) tax purposes. Currently, these students are exempt from those taxes. The bill removes that exemption for students in OPT under both the Internal Revenue Code and the Social Security Act. The change would apply to work performed in calendar months beginning after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Glenn Grothman Republican sponsor
• 0 cosponsors