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26 August 2026

US DHS proposed $103,265 fee for cap-subject H-1B petitions

On 25 August 2026, the Department of Homeland Security published a notice of proposed rulemaking (NPRM) to establish a $103,265 fee for cap-subject H-1B petitions, including those eligible for the advanced degree exemption (known as the Master's cap). DHS will accept comments from the public on the proposed rule until 24 September 2026. Unlike the $100,000 payment required by the proclamation, the NPRM does not suggest that DHS will consider requests for exceptions.

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: 2026-1828

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