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US SB2940
Bill
AI Summary
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Requires F-1 visa holders participating in Optional Practical Training (OPT) to pay Social Security and Medicare (FICA) taxes on their wages, removing the current exemption for these workers
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Amends Section 3121(b)(19) of the Internal Revenue Code of 1986 to exclude OPT participants from the FICA tax exemption that applies to certain nonimmigrant students
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Amends Section 210(a)(19) of the Social Security Act to make corresponding changes for Social Security coverage purposes
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Changes apply to services performed in calendar months beginning after the date of enactment
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Introduced by Senator Cotton on September 30, 2025 and referred to the Committee on Finance
Legislative Description
OPT Fair Tax Act
Last Action
Read twice and referred to the Committee on Finance.
9/30/2025