119 HR 8972 IH: OPT Fair Tax Act U.S. House of Representatives 2026-05-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS2d SessionH. R. 8972IN THE HOUSE OF REPRESENTATIVESMay 21, 2026Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.

1.

Short title

This Act may be cited as the OPT Fair Tax Act.

2.

Inclusion of optional practical training for F–1 visa holders as employment

(a)

Federal Insurance Contribution Act

Section 3121(b)(19) of the Internal Revenue Code of 1986 is amended by striking as the case may be and inserting as the case may be, except that this paragraph shall not apply to service performed by an alien present in the United States as a nonimmigrant described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(F)(i)) who is participating in optional practical training. (b)

Social Security Act

Section 210(a)(19) of the Social Security Act (42 U.S.C. 410(a)(19)) is amended by striking as the case may be and inserting as the case may be, except that this paragraph shall not apply to service performed by an alien present in the United States as a nonimmigrant described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(F)(i)) who is participating in optional practical training. (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.