OPT Fair Tax Act

This bill would change federal tax and Social Security law so that work done by F-1 student visa holders in optional practical training (OPT) counts as employment for Social Security and Medicare (FICA) taxes. Currently, an exception in the law exempts this work from those taxes. The bill would remove that exception for F-1 students in OPT, in 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

• Tom Cotton Republican sponsor
• 0 cosponsors