Originally Posted by
SPN Lifer
On the other hand, the fees for those L1 visas applicable to highly-skilled jobs with shortages in the U.S. (notably aerospace, defense, pharma, and Wall Street) are likely paid by employers for whom it is another tax deductible cost of doing business.
As a holder of an H1B at one time, the employer paid all the fees so I would say that is common and the proposed fee is unlikely to have an effect on these types of visas. And for the employer yes it would be a tax deductible expense.