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Congress·In Committee·S. 2940

OPT Fair Tax Act

Taxes on International Student Work Programs

This bill was recently introduced in the Senate and is currently being reviewed by the Committee on Finance. It is in the early stages of the lawmaking process and is considered active. There are no upcoming votes scheduled at this time.

Legislative Progress

Senate
House
President
Law
Unlikely to pass

This bill addresses a specific tax exemption that is often debated along party lines. It lacks the broad support usually needed to pass through the Senate Finance Committee.

Key Points

  • This bill would require international students working in the U.S. through the Optional Practical Training program to pay Social Security and Medicare taxes. Currently, these students are often exempt from these taxes for their first few years of work after graduation.
  • The change would affect thousands of foreign graduates from U.S. universities who stay in the country to work in fields like technology and engineering. It would also require the companies that hire them to pay their share of these payroll taxes.
  • Supporters argue this makes hiring more fair for American workers. Right now, hiring an international student can be about 8 percent cheaper for a company because they do not have to pay the employer portion of Social Security and Medicare taxes.
  • If passed, the new tax rules would start in the first month after the bill becomes law. It would only apply to graduates working in the training program, not to students who are still attending classes.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.

Milestones

2 milestones2 actions
Sep 30, 2025Senate

Read twice and referred to the Committee on Finance.

Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.

Sep 30, 2025

Introduced in Senate

The bill was officially filed and given a number. It now enters the legislative queue.

Votes

No votes have been recorded for this legislation yet.

News

No related news coverage found for this legislation yet.

Source Information

Document Type

Congressional Bill

Official Title

OPT Fair Tax Act

Bill NumberS 2940
Congress119th Congress
ChamberSenate
Latest ActionRead twice and referred to the Committee on Finance.

Sponsor

Analysis generated by AI. Always verify with official sources.