EXCLUSIVE: Sen. Tom Cotton rolls out America First tax reform

Sen. Tom Cotton makes his mark on America's immigration debate — again

Sen. Tom Cotton (R., Ark.) is diving headfirst — once again — into America’s immigration debate with new legislation, obtained exclusively by the Washington Reporter.

Cotton’s latest bill, the OPT Fair Tax Act, would end major tax exemptions for non-American workers.

“Our tax code shouldn’t incentivize businesses to hire foreign workers,” Cotton explained. “By ending the [Federal Insurance Contributions Act] tax exemption, we will put American workers first.” Should Cotton’s bill become law, foreigners would pay FICA taxes in the same way that Americans do, which amounts to about 7.65 percent of their total salary.

Under current law, employers receive tax exemption for employing foreign workers — Cotton wants to get rid of that and instead put American workers first by requiring foreign workers participating in the Optional Practical Training (OPT) program and their employers to pay FICA taxes.

Cotton’s OPT Fair Tax Act would require that employers match contributions at the same rate as if their employees were American citizens.

For years, Cotton has carved his own path on both the legal and illegal immigration debates; years ago, he introduced the RAISE Act, which would drastically curtail legal immigration into the United States. Now, his latest legislation follows in the steps of President Donald Trump’s attempts to reform the H-1B visa program by forcing employers to prioritize who receives the coveted visas.