The purpose of this legislation, known as the OPT Fair Tax Act, is to amend the tax code to recognize optional practical training (OPT) for F-1 visa holders as employment for tax purposes. This means that students on F-1 visas who participate in OPT will be subject to the same tax rules as other workers under the Federal Insurance Contribution Act (FICA) and the Social Security Act. Key provisions of the Act include changes to the Internal Revenue Code and the Social Security Act.