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Department of Homeland Security publishes H-1B Modernization Rule
On 18 December 2024, the Department of Homeland Security (DHS) published a final rule entitled “Modernizing H-1B Requirements, Providing Flexibility in the F-1 Program, and Program Improvements Affecting Other Nonimmigrant Workers” (the “H-1B Modernization Rule”). This final rule, which is intended to enhance the integrity of the H-1B program and facilitate its intended purpose of allowing U.S. employers to hire and retain foreign talent in specialty occupation positions without disadvantaging U.S. workers, will be effective on 17 January 2025.
A Tax Alert prepared by EY Law, and attached below, provides additional details.