The OPT Fair Tax Act aims to classify optional practical training for F-1 visa holders as employment for tax purposes.
The OPT Fair Tax Act amends the Internal Revenue Code and the Social Security Act to classify optional practical training for F-1 visa holders as employment for tax purposes. This change ensures that such training is subject to Federal Insurance Contribution Act and Social Security Act taxes. The amendments apply to services performed in calendar months beginning after the date of enactment of this Act.
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