This bill proposes to amend the Internal Revenue Code of 1986 and the Social Security Act to alter the tax treatment of F-1 visa holders engaged in Optional Practical Training (OPT). Its core purpose is to explicitly include service performed during OPT as employment for the assessment of taxes under the Federal Insurance Contribution Act (FICA) and the Social Security Act. Currently, many F-1 visa holders participating in OPT are exempt from these payroll taxes; however, this legislation would remove that specific exemption. Consequently, F-1 nonimmigrants on OPT would become subject to FICA and Social Security tax obligations. These changes would apply to services performed in calendar months beginning after the date of the bill's enactment.