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.

This bill would change the tax code so that work done by F-1 visa holders (international students in the United States) during their optional practical training period would count as regular employment for Social Security and related payroll tax purposes. No official summary is available for this bill.

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