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H.R. 8972

U.S. House•In House Committee

Summary

H.R. 8972, the OPT Fair Tax Act, was introduced in the House on May 21, 2026 by Rep. Glenn Grothman (R). It was referred to Ways And Means, and last saw action on May 21, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8972 has no co-sponsors and has not gone to a roll call.

hb8972/introduced-in-house.txt
119 HR 8972 IH: OPT Fair Tax Act
 U.S. House of Representatives
 2026-05-21
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 8972  IN THE HOUSE OF REPRESENTATIVES   May 21, 2026   Mr. Grothman  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to include optional practical training for F–1 visa holders as employment for purposes of taxes under the Federal Insurance Contribution Act and the Social Security Act.
1.
Short title
This Act may be cited as the   OPT Fair Tax Act  .
2.
Inclusion of optional practical training for F–1 visa holders as employment
(a)
Federal Insurance Contribution Act
 Section 3121(b)(19)  of the Internal Revenue Code of 1986 is amended by striking  as the case may be  and inserting  as the case may be, except that this paragraph shall not apply to service performed by an alien present in the United States as a nonimmigrant described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(15)(F)(i) ) who is participating in optional practical training .
(b)
Social Security Act
Section 210(a)(19) of the Social Security Act ( 42 U.S.C. 410(a)(19) ) is amended by striking  as the case may be  and inserting  as the case may be, except that this paragraph shall not apply to service performed by an alien present in the United States as a nonimmigrant described in section 101(a)(15)(F)(i) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(15)(F)(i) ) who is participating in optional practical training .
(c)
Effective date
The amendments made by this section shall apply to services performed in calendar months beginning after the date of enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-05-21
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to include optional practical training for F-1 visa holders as employment for purposes of taxes under the Federal Insurance Contribution Act and the Social Security Act.

Sponsors

Rep. Glenn Grothman (R) sponsors H.R. 8972 alone.

Committees

H.R. 8972 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · May 21, 2026 · 1,160 Bills

Actions

H.R. 8972 has taken 2 actions since May 21, 2026.

ChamberAction
May 21, 2026
House
Introduced in House
May 21, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8972 has not gone to a roll call.

1 bill is related to H.R. 8972, as Identical bill.

Titles

H.R. 8972 goes by 3 titles, 1 of them short titles.

  • OPT Fair Tax Act — Display Title
  • OPT Fair Tax Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to include optional practical training for F-1 visa holders as employment for purposes of taxes under the Federal Insurance Contribution Act and the Social Security Act. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 8972 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8972’s is Taxation.

hr8972/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8972, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 87 (Thursday, May 21, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GROTHMAN:H.R. 8972.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8[Page H3725]

Source: congress.gov · legiscan.com