,,ii  #aaith ,,congress  #ast ,session  
,s4 #bidj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #cj1
 #bjbe,mr4 ,cotton introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to include      
optional practical training for ,f-#a   
visa holders as employment for purposes 
of taxes under the ,federal ,insurance  
,contribution ,act and the ,social      
,security ,act4  #a4 ,short title ,this 
,act may be cited as the ,,opt ,fair    
,tax ,act4  #b4 ,inclusion of optional  
practical training for ,f-#a visa       
holders as employment  7a7 ,federal     
,insurance ,contribution ,act ,section  
#caba7;b77#ai7 of the ,internal ,revenue
 ,code of #aihf is amended by striking  
as the case may be and inserting as the 
case may be1 except that this paragraph 
shall not apply to service performed by 
an alien present in the ,united ,states 
as a nonimmigrant described in section  

#aja7;a77#ae77;,f77i7 of the            
,immigration and ,nationality ,act 7#h  
,u4,s4,c4 #aaja7;a77#ae77;,f77i77 who is
 participating in optional practical    
training4  7b7 ,social ,security ,act   
,section #baj7;a77#ai7 of the ,social   
,security ,act 7#db ,u4,s4,c4           
#daj7;a77#ai77 is amended by striking as
 the case may be and inserting as the   
case may be1 except that this paragraph 
shall not apply to service performed by 
an alien present in the ,united ,states 
as a nonimmigrant described in section  
#aja7;a77#ae77;,f77i7 of the            
,immigration and ,nationality ,act 7#h  
,u4,s4,c4 #aaja7;a77#ae77;,f77i77 who is
 participating in optional practical    
training4  7c7 ,effective date ,the     
amendments made by this section shall   
apply to services performed in calendar 
months beginning after the date of      
enactment of this ,act4