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OPT Fair Tax Act: F-1 Student Workers Must Pay Social Security Taxes

This bill mandates that foreign students working under the Optional Practical Training (OPT) program must pay Federal Insurance Contribution Act (FICA) taxes, including Social Security and Medicare. This change means F-1 visa holders engaged in post-graduation work will see mandatory deductions from their paychecks, reducing their net income. The new tax obligations apply to services performed after the law is enacted.
Key points
Optional Practical Training (OPT) for F-1 visa holders is redefined as employment subject to FICA taxes (Social Security and Medicare).
F-1 students participating in OPT will face mandatory deductions for Social Security and Medicare, lowering their take-home pay.
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Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_2940
Sponsor: Sen. Cotton, Tom [R-AR]
Process start date: 2025-09-30