In CommitteeFiled May 21, 2026
Sponsor: Rep. Grothman, Glenn [R-WI-6] (R)
Latest Action
Referred to the House Committee on Ways and Means.
May 21, 2026
Summary
The bill changes the tax code so that international students on F‑1 visas who are in optional practical training (OPT) are treated as employees for payroll tax purposes. This means they and their employers must pay Social Security and Medicare taxes on wages earned during OPT. The change expands the tax base and alters tax obligations for these students and their employers.
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