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.
Citations are generated automatically from bibliographic data
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Chicago
U.S. Congress. House. OPT Fair Tax Act. H.R. 8972. 119th
Cong., 2nd
sess., Introduced in House May 21, 2026. https://www.govinfo.gov/app/details/BILLS-119hr8972ih.
APA
Congress, House of Representatives (2026, May 21). OPT Fair Tax Act (H.R. 8972 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr8972ih.
MLA
United States, Congress, House of Representatives. OPT Fair Tax Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr8972ih. 119th Congress, H.R. 8972, Introduced in House 21 May. 2026.
