IRS Proposes Immigration-Based Restrictions on Refundable Tax Credit Refunds

What changed

The U.S. Department of Homeland Security (DHS) has initiated a proposed rulemaking to introduce substantial new fees for Optional Practical Training (OPT) for F-1 nonimmigrant students. This measure, announced on 8 October 2026, aims to enhance the integrity of the immigration system by deterring fraud and protecting the interests of U.S. workers. Under the proposal, an initial OPT application would incur a fee of $70,000, while any subsequent OPT would cost $30,000. Stakeholders have until 9 November 2026 to submit comments on these proposed changes.

What changed

The United States government has initiated the suspension of prominent technology firms, including Microsoft and Adobe, from a visa programme that facilitates permanent residency for skilled foreign workers. This measure, announced by US Vice President JD Vance and Secretary of Labor Keith Sonderling, stems from claims of visa fraud and aims to prioritise American employment. Concurrently, an investigation has commenced into alleged J-1 visa fraud involving several universities accused of undercutting US wages by employing international students. The policy came into effect immediately following the announcement on 8 October 2026, impacting the ability of these entities to utilise specific visa categories for foreign labour.

What changed

The United States and the Hellenic Republic held their sixth Strategic Dialogue on 7 October 2026, where they confirmed their wide-ranging relationship. As part of these discussions, both countries agreed to improve cooperation in law enforcement and counter-terrorism. They specifically mentioned addressing the challenge of irregular migration. This confirms their ongoing efforts to manage and fight against irregular border crossings and the criminal activities linked to them.

What changed

The UK Home Office and Border Force have started to introduce a new contactless eGate system in stages at UK airports, which began on 6 October 2026. This technological improvement lets eligible passengers clear border control using facial recognition. This means they no longer need to physically place their passport on the eGate reader for the first checks. The goal is to make arrivals quicker and smoother while still keeping border security strong. East Midlands Airport is the first to use this system, initially for British citizens, and it will be rolled out more widely to other airports and eligible nationalities in the coming months.