Sec. 3302. Wages received by nonresident alien individuals during optional practical training subject to social security taxes
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Section 3121(b)(19) of the Internal Revenue Code of 1986 is amended by inserting (other than any period in which such individual performs service pursuant to optional practical training) after as amended . The amendment made by this section shall apply to services performed in calendar quarters beginning after the date of the enactment of this division.