OPT Fair Tax 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.

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.

The amendments made by this section shall apply to services performed in calendar months beginning after the date of enactment of this Act.