What does Preamble of OPT Fair Tax Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The amendment would include optional practical training for F-1 visa holders as employment. This inclusion is specifically for purposes of 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 optional practical training performed by F-1 visa holders from certain provisions. Specifically, the amendments remove the application of certain paragraphs to aliens participating in optional practical training under section 101(a)(15)(F)(i) of the Immigration and Nationality Act. The changes 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: 9/30/2025 · Introduced: 9/30/2025

Author: Tom Cotton (R-AR)

TL;DR (AI)

This bill treats optional practical training (OPT) for F-1 visa holders as employment for tax purposes under the Federal Insurance Contribution Act and the Social Security Act.
The bill excludes OPT performed by F-1 visa holders from specific provisions within the Internal Revenue Code of 1986 and the Social Security Act.
These changes apply to services performed during calendar months beginning after the bill's enactment.

119th Congressin committeeHR. 8972(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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