119-s2940

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2940 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 2940

 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 SENATE OF THE UNITED STATES

 September 30, 2025

 Mr. Cotton introduced the following bill; which was read twice and 
 referred to the Committee on Finance

_______________________________________________________________________

 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>