OPT Fair Tax Act
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.
The OPT Fair Tax Act proposes to change tax rules for students with F-1 visas who participate in optional practical training (OPT). Currently, OPT is not considered employment for tax purposes under the Federal Insurance Contribution Act (FICA) and the Social Security Act. This bill aims to classify OPT as employment for tax purposes, which could mean that students participating in OPT would contribute to Social Security and Medicare, similar to other workers.
This bill would affect international students in the United States on F-1 visas who are participating in OPT programs. If the bill passes, these students could face additional tax contributions, which might impact their finances while they are studying and working in the U.S.
The OPT Fair Tax Act was introduced on May 21, 2026, and has been referred to the House Committee on Ways and Means for further review. It is currently in the early stages of the legislative process.
