H.R. 8972 aims to amend the Internal Revenue Code to classify optional practical training (OPT) for F-1 visa holders as eligible employment for tax purposes. This means that income earned by F-1 visa holders during their OPT would be subject to the Federal Insurance Contribution Act (FICA) taxes and Social Security contributions, allowing these individuals to contribute to social security and Medicare benefits.
Supporters of H.R. 8972 argue that the bill recognizes the contributions of F-1 visa holders to the U.S. economy and ensures they are treated equitably in the tax system. Advocates say this could lead to increased funding for social security and Medicare, benefiting the overall economy.
Critics of H.R. 8972 express concern that taxing F-1 visa holders during their practical training could deter international students from pursuing opportunities in the U.S. They argue that this could negatively impact the attractiveness of U.S. educational institutions and lead to a decrease in skilled labor in the country.
The analysis of H.R. 8972, which aims to amend the Internal Revenue Code to include optional practical training for F-1 visa holders as employment for tax purposes, reveals no direct industry overlaps between the bill's subject matter and the top donor industries of sponsor Glenn Grothman. His primary donor industries, Health Professionals ($240 million) and Retired ($75 million), do not have a clear connection to the immigration or tax implications of this bill. The lack of direct financial ties suggests that the potential for conflicts of interest is minimal. Furthermore, while there is lobbying activity related to tax reform and employment, it does not directly correlate with Grothman's donor base, indicating that the financial motivations behind this bill may not be influenced by his major contributors.
Organizations that lobbied on issues related to this bill's policy area.
| Client | Lobbying Firm | Amount |
|---|---|---|
| VERDEGO AERO | THE JACKSON GROUP, LLC | $200,000 |
| PELION VENTURE PARTNERS | THE JACKSON GROUP, LLC | $38,000 |
| REFORMING AMERICA'S TAXES EQUITABLY (RATE) | SURROUND SOUND STRATEGIES, LLC | $30,000 |
| ANELLO PHOTONICS | THE JACKSON GROUP, LLC | $30,000 |
| SKYFRONT | THE JACKSON GROUP, LLC | $15,000 |
| 47G | THE JACKSON GROUP, LLC | $15,000 |
| GRAIN CHAIN | THE JACKSON GROUP, LLC | $5,000 |
| SKYFRONT | THE JACKSON GROUP, LLC | undisclosed |
| ADNEURIS THERAPEUTICS, INC. | MAD GLOBAL STRATEGY | undisclosed |
| ALUCHEM INC. | MAD GLOBAL STRATEGY | undisclosed |
| JOHN BRIAN LEDBETTER MISSIONS | JOHN BRIAN LEDBETTER MISSIONS CORPORATION | undisclosed |
| JOHN BRIAN LEDBETTER MISSIONS CORPORATION | JOHN BRIAN LEDBETTER MISSIONS CORPORATION | undisclosed |
| GPA MIDSTREAM ASSOCIATION | SHUMAKER ADVISORS, LLC | undisclosed |
| WESTLANDS WATER DISTRICT | DENNIS CARDOZA CONSULTING SERVICES | undisclosed |
| INDUSTRIOUS GROUP INC. | THORN RUN PARTNERS | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026
Top industries funding Glenn Grothman, ranked by total contributions.
Source: OpenSecrets.org (Center for Responsive Politics)
