S. 2940

119th CONGRESS 1st Session

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 · Sponsor: Mr. Cotton · Committee: Committee on Finance

Table of contents

• S. 2940
  • SEC. 1. Short title
  • SEC. 2. Inclusion of optional practical training for F-1 visa holders as employment

SEC. 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
  • of the Internal Revenue Code of 1986 is amended by striking and inserting . Section 3121(b)(19)
• (b) Social Security Act
  • Section 210(a)(19) of the Social Security Act () is amended by striking and inserting . 42 U.S.C. 410(a)(19)
• (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.