Speaker. under the Mutual Educational and Culture Exchange Act of 1961. Public Law 87256. foreign exchange visitors studying in this country are not required to pay social security taxes on their earnings. This is because they are required after their studies are 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 behind this exemption was that an individual should not be required to pay taxes into a program from which they probably would never draw benefits. However.
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immigration