S. 2940 (IS) - OPT Fair Tax Act - BILLS-119s2940is | Content Details | GovInfo

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S. 2940 (IS) - OPT Fair Tax Act

Category: Bills and Statutes

Collection: Congressional Bills

SuDoc Class Number: Y 1.6:
Y 1.4/1:

Congress Number: 119th Congress

Congress Session: 1st Session

Last Action Date Listed: September 30, 2025

Action: Mr. Cotton introduced the following bill; which was read twice and referred to the Committee on Finance

Bill Number: S. 2940

Bill Version: Introduced in Senate (IS)

Short Title: OPT Fair Tax Act

Full Title: 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.

Sponsors: Tom Cotton(AR)

Committees: Committee on Finance (Standing)

United States Code References: 8 U.S.C. 1101(a)(15)(F)(i)
26 U.S.C.
42 U.S.C. 410(a)(19)