OPT Fair Tax Act

Glenn Grothman

Republican · WI · Representative

Source: Congress.gov · FEC

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Referred to the House Committee on Ways and Means.

2026-05-21

Source: Congress.gov

This proposal would require international students on F-1 visas who participate in optional practical training (work experience related to their studies) to pay Social Security and Medicare taxes, just like regular employees do. Currently, these students are often exempt from these payroll taxes even though they're working in the United States. The change would affect both the students and their employers, who would need to withhold and contribute these taxes.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

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

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