S. 2940: OPT Fair Tax Act


Quick Facts:

Bill Sponsor: Sen. Tom Cotton (R-AR)

Congress: 119

Date Introduced: Sept. 30, 2025

Last Action: Read twice and referred to the Committee on Finance. (Sept. 30, 2025)

View on Congress.gov

OPT Fair Tax Act

This bill would finally make F-1 visa holders on Optional Practical Training (OPT) subject to FICA taxes. However, in doing so, the bill codifies OPT.

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