EXTENSION OF THE FICA TAX EXEMPTION AND CERTAIN TAX RULES TO INDIVIDUALS WHO ENTER THE UNITED STATES UNDER A VISA ISSUED UNDER SECTION 101 OF THE IMMIGRATION AND NATIONALITY ACT.

SEC. 320. EXTENSION OF THE FICA TAX EXEMPTION AND CERTAIN TAX RULES TO INDIVIDUALS WHO ENTER THE UNITED STATES UNDER A VISA ISSUED UNDER SECTION 101 OF THE IMMIGRATION AND NATIONALITY ACT. (a) Amendments to the internal revenue code of 1986.— (1) The following provisions of the Internal Revenue Code of 1986 are each amended by striking “(J), or (M)” each place it appears and inserting “(J), (M), or (Q)”: (A) Section 871(c). (B) Section 1441(b). (C) Section 3121(b)(19). (D) Section 3231(e)(1). (E) Section 3306(c)( 19). (2) Paragraph (3) of section 872(b) of such Code is amended by striking “(F) or (J)” and inserting “(F), (J), or (Q)”. (3) Paragraph (5) of section 7701(b) of such Code is amended by striking “subparagraph (J)” in subparagraphs (C)(i) and (D)(i)(II) and inserting “subparagraph (J) or (Q)”. (b) Amendment to Social Security Act.— Paragraph (19) of section 210(a) of the Social Security Act is amended by striking “(J), or (M)” each place it appears and inserting “(J), (M), or (Q)”. (c) Effective Date.— The amendments made by this subsection shall take effect with the calendar quarter following the date of the enactment of this Act.