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12 June 2026

US federal court vacates $100,000 H-1B payment

On 8 June 2026, a US District Court vacated the requirement that employers submit a $100,000 payment when filing a new H-1B petition. The court ruled that the policy, introduced through a presidential proclamation by President Donald Trump in September 2025, effectively imposed an unlawful tax without proper congressional authority. Although the decision takes effect nationwide immediately, uncertainty remains as the administration is expected to file an appeal.

A Tax Alert prepared by EY Law LLP group, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-1264

 

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