S 2940 · 119th Congress

OPT Fair Tax Act

This bill would change how international students on F-1 visas are taxed when they do practical training work in the United States. Right now, when these students participate in optional practical training (OPT)—which is work experience related to their field of study—they're generally exempt from paying Social Secu…

Sponsor

Cotton, Tom (R-Arkansas)

Introduced

2025-09-30

Policy area

Taxation

Latest action

Read twice and referred to the Committee on Finance.