H.R.8972

OPT Fair Tax Act

Introduced·5/21/26

Prefiled

Introduced5/21/26

Chamber Passed

Final Passage

Complete

Introduced

H. R. 8972

Introduced in House · June 5, 2026

May 21, 2026

Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to include optional practical training for F–1 visa holders as employment for purposes of taxes under the Federal Insurance Contribution Act and the Social Security Act.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “OPT Fair Tax Act”.

HR8972 U.S. House: OPT Fair Tax Act