Jon Endean previously covered Judge Leo T. Sorokin’s decision (D. Mass.) holding that the Trump Administration’s $100,000 H-1B visa fee is a tax that exceeds the authority Congress delegated to the Executive Branch. The Supreme Court’s decision invalidating the Trump Administration’s IEEPA tariffs in Learning Resources figured prominently in Sorokin’s decision. The government is expected to appeal to the First Circuit.
There is, of course, a contrary strand already on appeal to the D.C. Circuit: Judge Beryl Howell’s December 2025 opinion that upheld the six-figure visa fee. Howell’s decision predates Learning Resources, and the stage is set for future Supreme Court action on the constitutional boundaries of the taxing power.
At The Volokh Conspiracy, Ilya Somin makes the effects of Learning Resources explicit. More below the fold.
Ilya Somin (George Mason), Federal Court Invalidates Trump’s $100,000 H-1B Visa Fee as Illegal Usurpation of Congress’ Power to Tax, The Volokh Conspiracy (June 8, 2026):
Obviously, today’s decision [by Judge Sorokin] will almost certainly be appealed, and the legal battle will continue. But, especially after Learning Resources, I am guardedly hopeful the various groups challenging the [H-1B visa] fee will prevail.
Related TaxProf Blog coverage:
- Jon Endean, $100,000 H-1B Visa Fee Ruled Unlawful (June 10, 2026)
Other related coverage:
- Zach Montague, Judge Throws Out Policy Imposing $100,000 Fees for Skilled Worker Visas, N.Y. Times (June 8, 2026)
- Louise Radnofsky, Judge Strikes Down Trump Administration’s $100,000 H-1B Visa Fee, Wall St. J. (June 8, 2026)
