OPT Fair Tax Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8972 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 8972

    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.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 21, 2026

 Mr. Grothman introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

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.
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