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.
Sponsored by Grothman, Glenn (Republican-WI-6) · House · Introduced May 21, 2026
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Plain-English Summary (AI-assisted)
This bill would change tax law to require F-1 visa holders (international students) to pay Social Security and Medicare payroll taxes during optional practical training (OPT) work periods. Currently, these individuals are generally exempt from these employment taxes while gaining work experience in the United States.
Legislative Status Timeline
Introduced
May 21, 2026
In Committee
May 21, 2026
Passed House
Pending
Passed Senate
Pending
Presidential Action
Pending
Sponsor
Grothman, Glenn
Independent · WI-6
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