[calvinbhai]

Its super easy to game even your suggestion. Pay $100K, get $40k back in cash. your suggestion may end up making it worse for legit H1b employers, especially startups, that'll get suffocated with such high costs.

Ability to switch jobs at will, can bring up the paid salary and it puts the onus on employer to ensure employee is treat equal to other other employees in US. If employee is not treated/paid well enough, employee can move to another company in US.