The main purpose of this legislation is to clarify the tax status of F-1 visa holders who are participating in optional practical training (OPT) in the United States. The objective is to ensure that these individuals are recognized as employees for tax purposes under the Federal Insurance Contribution Act and the Social Security Act. This change aims to provide fair treatment for international students who are gaining practical work experience in their fields of study. Key provisions of the legislation include amendments to existing tax laws.