End the FICA payroll tax exemption for foreign workers in the Optional Practical Training program so OPT employment is treated the same as other employment under federal payroll tax law.

Glenn Grothman · Wisconsin · Republican

policy impact 0.72 specificity 0.90 extraction confidence 98%

Contest this claim

Occurrences

Today, Congressman Glenn Grothman (R-WI) introduced the OPT Fair Tax Act, legislation that will close a perverse loophole that harms American workers. Under current law, foreign workers in the Optional Practical Training (OPT) program are exempt from paying Social Security and Medicare payroll taxes, creating an incentive to hire these foreign workers over American citizens. The OPT Fair Tax Act will ensure that OPT employment is treated the same as other employment under federal payroll tax law.

Grothman introduced legislation committing to end the payroll tax exemption for OPT workers and require OPT employment to be treated like other employment under federal payroll tax law.

Grothman Introduces OPT Fair Tax Act to End Tax Loophole Favoring Foreign Workers Over American Graduates | U.S. Representative Glenn Grothman
primary · press_release · model gpt-5.5

Grothman Introduces OPT Fair Tax Act to End Tax Loophole Favoring Foreign Workers Over American Graduates

Grothman introduced the OPT Fair Tax Act, which is described as closing a loophole affecting Optional Practical Training employment.

U.S. Representative Glenn Grothman
primary · press_release · model gpt-5.4-mini

introduced the OPT Fair Tax Act, legislation that will close a perverse loophole that harms American workers. Under current law, foreign workers in the Optional Practical Training (OPT) program are exempt from paying Social Security and Medicare payroll taxes

Grothman said he introduced legislation to end the payroll tax exemption for OPT workers.

Press Releases | U.S. Representative Glenn Grothman
secondary · other · model gpt-5.4-mini

Evidence

Grothman said he introduced the OPT Fair Tax Act on May 21, 2026. The release states that under current law, foreign workers in Optional Practical Training are exempt from Social Security and Medicare payroll taxes, and that the bill would ensure OPT employment is treated the same as other employment under federal payroll tax law by ending the FICA exemption.

Concrete legislative action toward the promise, but only introduction, not enactment.

partial same_term A for effort

Grothman Introduces OPT Fair Tax Act to End Tax Loophole Favoring Foreign Workers Over American Graduates | U.S. Representative Glenn Grothman
primary · model gpt-5.4-mini · confidence 99%

Contest this evidence item

IRS Publication 519 says that nonresident alien students admitted in F-1 status who are allowed to work for practical training are generally not subject to Social Security or Medicare taxes unless they are considered resident aliens. That reflects the exemption still being in force in current IRS guidance.

Current federal tax guidance still shows OPT-style practical training wages as exempt absent resident-alien status, so the requested policy change has not been delivered.

unresolved unknown

Publication 519: U.S. Tax Guide for Aliens (2025 Returns)
secondary · model gpt-5.4-mini · confidence 93%

Contest this evidence item

Assessments

never unknown A for effort

Grothman took concrete legislative action by introducing the OPT Fair Tax Act on May 21, 2026, and the bill directly matched the promise to end the FICA payroll tax exemption for Optional Practical Training workers. But the evidence shows only introduction, not enactment, and current IRS guidance still indicates that qualifying F-1 practical training wages generally remain exempt from Social Security and Medicare taxes for nonresident aliens. In a federal promise context, that is a serious attempt without the promised policy outcome being delivered.

provider codex_cli · model gpt-5.4 · confidence 96%