It's an annual fee. It would raise the cost to $300k/yr.
https://apnews.com/article/h1b-visa-trump-immigration-8d3969...
AP is reporting that It's $100k/yr. So it wouldn't amortize like that.
It's not a tariff
https://apnews.com/article/h1b-visa-trump-immigration-8d3969...
No, this is just another tariff. If it costs $200k/yr to employee an H1B Software Engineer, and you expect them to work for you for 3 years, it raises the cost of employment from $200k/yr to $233k/yr. It'll discourage people from applying on the margins, which will bring the application rate down and acceptance rate up.