United States Government Publishing Office publisher pbl distributor dst United States Congress Senate author aut Government Organization text government publication eng BILLS 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.;OPT Fair Tax Act;S. 2940 (IS) Bills and Statutes 119_cong_bills legislative 2025-10-17 U.S. Government Publishing Office 2025-09-30 monographic deposited born digital 2 p. Y 1.6: Y 1.4/1: P0b002ee1d8d7c8f3 https://www.govinfo.gov/app/details/BILLS-119s2940is S. 2940 021-610-00252-9 000501532 000325576 Congressional bills Senate bills f:s2940_is.txt https://www.govinfo.gov/app/details/BILLS-119s2940is https://www.govinfo.gov/content/pkg/BILLS-119s2940is/html/BILLS-119s2940is.htm https://www.govinfo.gov/content/pkg/BILLS-119s2940is/pdf/BILLS-119s2940is.pdf https://www.govinfo.gov/content/pkg/BILLS-119s2940is/xml/BILLS-119s2940is.xml fdlp DGPO 2025-10-17 2025-10-17 BILLS-119s2940is machine generated eng Tom Cotton United States Senate sponsor spn United States Congress Member United States Congress Senate Committee on Finance associated name asn Title 8 Section 1101(a)(15)(F)(i) 8 U.S.C. 1101(a)(15)(F)(i) Title 42 Section 410(a)(19) 42 U.S.C. 410(a)(19) s BILLS-119s2940is 119 1 SENATE SENATE 2940 is is OPT Fair Tax Act 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. Mr. Cotton introduced the following bill; which was read twice and referred to the Committee on Finance Committee on Finance Finance Mr. Cotton Tom Cotton Cotton, Tom false false