- Stage
- In committee
- Started in
- Senate
- Sponsor
- 1
- Latest action
- Sep 30, 2025
What it does
The OPT Fair Tax Act would amend the Internal Revenue Code and the Social Security Act to treat optional practical training (OPT) for F-1 visa holders as employment for tax purposes, requiring F-1 students participating in OPT to pay Federal Insurance Contributions Act (FICA) and Social Security taxes on their OPT-related income. The bill affects F-1 visa holders engaged in optional practical training by removing an existing exemption that excluded such work from FICA and Social Security taxation. The changes would apply to services performed in calendar months beginning after the date of enactment.
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
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Where it goes next
While a bill can still move, the questions are about people and money.