OPT Fair Tax Act

The OPT Fair Tax Act modifies federal tax and Social Security rules to exempt Optional Practical Training (OPT) from being classified as employment for F-1 student visa holders. By amending the Internal Revenue Code and the Social Security Act, the bill ensures that students participating in OPT do not have to pay Social Security or Medicare taxes during their training periods. This change directly affects international students in the United States who are completing practical work experience related to their field of study. The legislation applies to all services performed after the date the bill is enacted.