Cotton Introduces Bill to End Tax Exemptions for Foreign Workers

FOR IMMEDIATE RELEASEContact:Patrick McCann(202) 224-2353September 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 foundhere.
The OPT Fair Tax Act would:
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