Speaker. under the Cultural Exchange Act. foreign exchange students studying in this country are not required to pay social security taxes on their earnings. This is because they are required after their study course is completed to return to their native countries and apply the skills they have acquired in behalf of their fellow countrymen. Thereafter. they remain ineligible for immigration to the United States for a period of 2 years. The rationale was that they should not be required to pay taxes into a program from which they would likely never be able to draw benefits. The same privilege was not extended to railroad retirement taxes.
Keywords matched
immigration