The Chairman’s Report November 7th, 2025

Senator Cotton’s OPT Fair Tax Act

Senator Cotton (R-AR) has introduced his OPT (Optional Practical Training) Fair Tax Act to correct what he believes is a bias in the way that encourages employers to hire foreign students on student visas instead of U.S. citizens. 

OPT allows foreign students attending a U.S. education facility to work in the U.S. in a job directly related to their major area of study. 

Under present law, employers and foreign students hired through the OPT program are not each required to pay Social Security related federal payroll taxes of 7.65% of their wages. 

If the employer hired a U.S. citizen, the employer and the citizen would each pay 7.65% in payroll taxes.  As Senator Cotton points out, this policy provides an incentive not to hire a U.S. citizen and his bill is meant to correct this. 

Perhaps the logic for exempting these foreign students was that, since the employment was normally only for one to three years, these students would return home and never be entitled to any retirement benefits from Social Security.

CONCLUSION

Mr. President and Members of Congress, this exemption from payroll taxes that discriminates against our citizens is buried in the Internal Revenue Code (IRC) and it is likely that very few people have ever heard about it.

How many more of these types of “benefits” are hidden in the IRC?  We could spend endless amounts of time to find the hidden “benefits” for special interests that were purchased from our politicians and unfairly transfer the income/payroll tax burden from the special interests to the rest of us.

We could demand that these outrages be corrected and maybe we could embarrass the politicians to repeal the hidden “benefits” we discovered.  Like the balloon that when you push one side will bulge out the other side, this type of graft will not stop if it can be hidden in the IRC. 

Does anyone doubt that in Washington D.C. private rooms, more special interest “benefits” will be sold and inserted in the IRC?

This will continue for as long as there is an income/payroll tax because it is complex and it is easy to hide these purchased “benefits” in the IRC.

If there was no alternative to the irrational and unfair income/payroll tax system, maybe U.S. citizens would just have to tolerate it “for the good of the country.”

However, there is an alternative—the FAIRtax, a national retail sales tax on new retail goods and retail services.  The FAIRtax provides a family credit so that all purchases up to the poverty level for each family are not taxed. There is no withholding from your paycheck and YOU NEVER HAVE TO FILE A TAX RETURN TELLING THE GOVERNMENT HOW MUCH YOU EARNED AND HOW MUCH YOU SPENT, AND YOU’LL NEVER BE HARASSED BY THE IRS EVER AGAIN.

Many of you have labored tirelessly for freedom from the federal income tax and the IRS.  You deserve a great deal of credit for your efforts to educate the American people on the need to fund the American government in a way that is good for America and returns freedom to the American people.

It is imperative, though, that we don’t replace the current income tax and the IRS with an alternative system that can still be manipulated by the Ruling Elite.  We must let Congress and the President know that the best way to replace the income tax and the IRS is with the FAIRtax. 

Make no mistake about it.  The FAIRtax is a grave threat to the Ruling Elites.  It will strip them of their power and their ability to control us though the tax system.  Their opposition to the FAIRtax will be fierce and unrelenting.  And don’t think for an instant that they won’t use half-truths, deception and downright lies in their desperate attempt to hang on to their power. 

However, with the support of this President, we can finally eliminate the income tax and the IRS!!!

Of course, the best course of action is to not only repeal the income tax and abolish the IRS but to repeal the 16^th Amendment as well so no future administration can ever shackle the American people with an income tax again.

We must come together and ensure that real tax reform, the FAIRtax, is not subverted by the Elites in D.C.

This will take the diligent efforts of all of us.  We need your financial assistance, and we need your grass roots assistance.

If you have contacts that will allow us to get more information to President Trump about the FAIRtax please let us know.

Please email us at info@fairtax.org and we will give you some options on how you can best help us. 

At a minimum, please call your Congressional representative and ask if he or she supports the FAIRtax.  If so, thank him/her for their support and suggest they become a cosponsor of HR-25 if they’re not one already.  If not, ask why not.  If your representative claims to be unfamiliar with the FAIRtax, offer to have someone come to their office and explain it to them. 

Please go to this link to invest in AFFT and help us pass the FAIRtax.  It’s an investment in your and your family’s future. 

THE SOLUTION—PASS THE FAIRTAX!

Why would D.C. pass the FAIRtax and give up this almost unlimited source of donations?  The only way that they will is if the rest of us demand it!
  
Isn’t it time to end this ludicrous tax collection system and the IRS?

HELP BRING ABOUT REAL TAX REFORM AND STOP FUTURE IRS ABUSES

By contributing (investing) $10.40 per month, you help provide a financial base to AFFT.  If you can make larger contributions (investments), these will be used not for salaries, as we are all volunteers, but for the needed updates to our economic studies which will be vital for all future years.
 
Please go to this link to invest in AFFT and help us pass the FAIRtax.  It’s an investment in your and your family’s future.