S 2940
OPT Fair Tax Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 8:53 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
The OPT Fair Tax Act modifies federal tax laws to treat optional practical training (OPT) for F-1 visa holders as employment for purposes of the Federal Insurance Contribution Act (FICA) and the Social Security Act. This means that OPT participants will be subject to payroll taxes like other employed individuals, with a specific exception for those participating in OPT under certain immigration rules. The bill aims to ensure that F-1 students engaged in OPT are taxed fairly and consistently with U.S. workers.
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