The Solution: U.S. Foreign Labor Levy + NAICS 561399
This Act introduces the U.S. Foreign Labor Levy, a 4-Pillar, 4-Tier Salary Framework supported by the NAICS 561399 classification. By recognizing foreign labor as a measurable, taxable industry, the Act ensures:
- Taxation and Data Parity: Aligns foreign labor with other U.S. industries.
- Incentives for Citizen Hiring: Encourages employers to prioritize American workers.
- Oversight: Monitors staffing firms, offshore subsidiaries, and university visa programs.
The Framework: 4-Pillar, 4-Tier Structure
- Work Visa and Employment Levy
A per-worker tax, scaled by salary tier, discourages unnecessary foreign hiring and penalizes underpayment of non-citizen workers.
- Foreign Worker Payroll Levy
An employer payroll tax based on wage and visa type, ensuring compliance with NAICS 561399’s focus on labor management and payroll tracking.
- Employee Remittance Levy
A tax on outbound remittances by foreign workers, addressing economic leakage and reinforcing citizen-first labor policies.
- Offshoring & Remote Labor Levy
A tax on remote foreign workers serving U.S. employers, curbing unregulated offshore labor and boosting demand for U.S.-based talent.
Economic Impact
- Total Impacted Workforce: 16.7 million documented non-citizen workers (USCIS, DHS 2025).
- Corporate Profit Advantage: $180.2 billion annually from foreign labor (BLS-adjusted).
- Potential Levy Revenue (2025–2028): $1.72 trillion.
- Job Recovery Potential: 6.68 million displaced American workers reintegrated.
NAICS 561399: A Foundation for AccountabilityThe proposed NAICS 561399 classification ensures:
- Data Alignment: Integrates DHS, IRS, USCIS, and DOL data for consistent tracking.
- Statistical Insight: Tracks foreign worker recruitment, offshore employment, and student labor (F-1, OPT/CPT).
- Revenue Modeling: Supports levy collection and enforcement.
- Future Legislation: Enables the Student Education Protection Act and expanded citizen training programs.
This classification is non-regulatory but critical for enabling taxation, enforcement, and economic analysis.National Security BenefitsLevy proceeds and NAICS 561399 data will fund:
- Real-time vetting of foreign workers in sensitive roles.
- Employer transparency through H-1B usage disclosures and audits.
- Monitoring of offshore labor via NAICS-classified tracking.
Call to ActionCongress must:
- Pass the U.S. Citizen Workforce Protection and Employment Act.
- Support NAICS 561399 adoption in the 2027 revision.
- Realign labor policies to prioritize American workers.
Supporting Documents:
- NAICS 561399 Proposal (June 2025)
- USCIS Visa Data, DHS EAD Reports (2024–2025)
- BLS Wage and Employment Displacement Statistics (2025)
- Economic Impact Summary (Available upon request)