Cotton Introduces Bill to End Tax Exemptions for Foreign Workers

FOR IMMEDIATE RELEASE
Contact: Patrick McCann (202) 224-2353
September 30, 2025

Cotton Introduces Bill to End Tax Exemptions for Foreign Workers

Washington, DC — Senator Tom Cotton (R-Arkansas) today introduced legislation requiring foreign workers participating in the Optional Practical Training (OPT) program and their employers to pay FICA taxes. This bill ends the existing tax exemption employers receive for employing foreign workers and puts American workers first.

“Our tax code shouldn’t incentivize businesses to hire foreign workers. By ending the FICA tax exemption, we will put American workers first,” said Senator Cotton.

Text of the bill can be found here.

The OPT Fair Tax Act would:

• Remove the exemption employers receive for FICA taxes for foreign workers participating in the OPT program.
• Require OPT participants and their employers to pay FICA taxes.
• Require employers to match contributions at the same rate as if the employee was an American citizen.

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