Introduced in Senate
OPT Fair Tax Act
SEC. 1. SHORT TITLETrack this section →
This Act may be cited as the OPT Fair Tax Act.
SEC. 2. INCLUSION OF OPTIONAL PRACTICAL TRAINING FOR F-1 VISA HOLDERS AS EMPLOYMENTTrack this section →
(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.