September 30, 2025
Mr. Cotton introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to include optional practical training for F–1 visa holders as employment for purposes of taxes under the Federal Insurance Contribution Act and the Social Security Act.
Section 1. Short title
This Act may be cited as the OPT Fair Tax Act
.
Sec. 2. Inclusion of optional practical training for F-1 visa holders as employment
(a) Federal Insurance Contribution Act
Section 3121(b)(19) of the Internal Revenue Code of 1986 is amended by striking as the case may be
and inserting as the case may be, except that this paragraph shall not apply to service performed by an alien present in the United States as a nonimmigrant described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(F)(i)) who is participating in optional practical training
.
(b) Social Security Act
Section 210(a)(19) of the Social Security Act (42 U.S.C. 410(a)(19)) is amended by striking as the case may be
and inserting as the case may be, except that this paragraph shall not apply to service performed by an alien present in the United States as a nonimmigrant described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(F)(i)) who is participating in optional practical training
.
(c) Effective date
The amendments made by this section shall apply to services performed in calendar months beginning after the date of enactment of this Act.