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A comprehensive immigration reform bill known as the U.S. Citizenship Act of 2021 (the "Act") was introduced in the House of Representatives on February 18. The Act, one of the most sweeping immigration reform proposals in 30 years, would clear employment-based visa backlogs and reduce wait times. It will also make visas, including certain dependent visas, easier to obtain by recapturing unused visas, eliminating per-country caps, increasing the number of visas available, and making it easier to extend visas.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.