This bill, known as the OPT Fair Tax Act , proposes significant changes to the tax treatment of F-1 visa holders engaged in optional practical training (OPT). It specifically amends the Internal Revenue Code of 1986 and the Social Security Act to redefine "employment" for tax purposes. The core provision removes the existing exemption for F-1 visa holders participating in OPT from paying taxes under the Federal Insurance Contribution Act (FICA) and the Social Security Act . This means that income earned by F-1 students during their OPT period would become subject to these federal payroll taxes, which currently they are often exempt from for a certain duration. The amendments would apply to services performed in calendar months beginning after the bill's enactment.