The OPT Fair Tax Act would change how the federal government taxes international students on optional practical training work. Currently, F-1 visa holders—primarily international students—are exempt from paying Social Security and Medicare payroll taxes on wages earned through optional practical training, a post-graduation work program. This bill would remove that exemption, requiring international students participating in optional practical training to pay these employment taxes just like other workers. The changes would take effect in the calendar month after the bill becomes law. This would affect thousands of international students working in the United States and could increase their overall tax burden while generating additional revenue for Social Security and Medicare.
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