What does Preamble of OPT Fair Tax Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would include optional practical training for F-1 visa holders as employment. This inclusion would apply to taxes under the Federal Insurance Contribution Act and the Social Security Act.

What does SHORT TITLE. of OPT Fair Tax Act do?

This bill is formally titled the OPT Fair Tax Act.

What does INCLUSION OF OPTIONAL PRACTICAL TRAINING FOR F-1 VISA HOLDERS of OPT Fair Tax Act do?

This section amends the Internal Revenue Code of 1986 and the Social Security Act. The amendments exclude service performed by F-1 visa holders participating in optional practical training from certain provisions. Specifically, the amendments strike 'as the case may be' and add an exception for aliens in the United States as nonimmigrants described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act who are participating in optional practical training. The amendments apply to services performed in calendar months beginning after the date of enactment of this Act.

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OPT Fair Tax Act

Last updated: 5/21/2026 · Introduced: 5/21/2026

Author: Glenn Grothman (R-WI)

TL;DR (AI)

This bill modifies tax laws to include optional practical training (OPT) for F-1 visa holders as employment for purposes of the Federal Insurance Contribution Act and the Social Security Act.
The bill excludes certain tax provisions for F-1 visa holders participating in OPT, specifically those described in the Immigration and Nationality Act.
These changes apply to services performed during calendar months beginning after the bill's enactment.

119th Congressin committeeS. 2940(In Committee)Official page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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