A Republican bill with no cosponsors
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the OPT Fair Tax Act, proposes amendments to the Internal Revenue Code of 1986 and the Social Security Act. It aims to change how employment is treated for specific nonimmigrants. Specifically, it targets F-1 visa holders who are participating in optional practical training. The bill would ensure that such service is not covered under certain existing tax and social security provisions. These changes would take effect for services performed in calendar months starting after the bill is enacted.
Yes· 3 of 4
- Scored +2
Does this strengthen Social Security?
The bill increases funding for the Social Security system by requiring contributions from F-1 visa holders in optional practical training.
- Scored +2
Does this reduce what the federal government owes?
The bill increases federal revenue by applying Social Security and FICA taxes to F-1 visa holders in optional practical training.
- Scored +1
Would retired people be better off under this?
The bill increases the total pool of contributions into the Social Security system.
The opposite· 3 of 7
- Scored -4
Would immigrants be better off under this?
Nonimmigrant F-1 visa holders will face increased financial burdens due to the requirement to pay social security and payroll taxes.
- Scored -3
Would people in their twenties and thirties be better off under this?
F-1 visa holders participating in optional practical training are typically young adults who will now see a reduction in take-home pay due to new tax obligations.
- Scored -3
Would Asian Americans be better off under this?
Since many F-1 visa holders are of Asian descent, this bill disproportionately affects this demographic through new taxation.
Who it would affect, and how
Potential Positive Impacts for People
- Changes to tax and social security obligations: By amending Section 3121(b)(19) of the Internal Revenue Code of 1986 and Section 210(a)(19) of the Social Security Act, the bill alters how service performed by F-1 visa holders in optional practical training is treated regarding taxes under the Federal Insurance Contribution Act and the Social Security Act (Section 2).
Potential Negative Impacts for People
- Exclusion from certain tax and social security protections: The bill amends the Internal Revenue Code of 1986 and the Social Security Act to ensure that service performed by an alien on an F-1 visa participating in optional practical training is no longer included in the current descriptions of employment for these acts (Section 2(a) and Section 2(b)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would retired people be better off under this? — The bill increases the total pool of contributions into the Social Security system. Would immigrants be better off under this? — Nonimmigrant F-1 visa holders will face increased financial burdens due to the requirement to pay social security and payroll taxes. Would Asian Americans be better off under this? — Since many F-1 visa holders are of Asian descent, this bill disproportionately affects this demographic through new taxation. Would students be better off under this? — Students on optional practical training will see a decrease in their earnings due to mandatory tax withholdings. Would people in their twenties and thirties be better off under this? — F-1 visa holders participating in optional practical training are typically young adults who will now see a reduction in take-home pay due to new tax obligations. Would business owners be better off under this? — Employers of F-1 visa holders will incur additional costs by paying the employer's share of FICA and Social Security taxes. Would households on low incomes be better off under this? — The bill reduces the net income of F-1 visa holders through mandatory payroll tax deductions.
- Social Issues And Justice
- Does this strengthen Social Security? — The bill increases funding for the Social Security system by requiring contributions from F-1 visa holders in optional practical training.
- Economy And Finance
- Does this reduce what the federal government owes? — The bill increases federal revenue by applying Social Security and FICA taxes to F-1 visa holders in optional practical training. Does this make the government pay for what it commits to? — The bill increases the tax base by bringing service performed by F-1 visa holders under the scope of the Federal Insurance Contribution Act. Does this raise the taxes companies pay? — The bill imposes payroll taxes on F-1 visa holders in optional practical training, which increases the total tax burden on the employers of these individuals.
- 9/30/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.