Immigration and Nationality Act, as added by subsection (a)(7), is amended by adding at the end the following: (D) (i) Subject to clause (ii), if 5 or more petitions for H–1B classification subject to the cap established under paragraph (1)(A) filed by an employer in a fiscal year are approved, the employer shall pay a penalty for each such approved petition subject to such cap for which the H–1B beneficiary works in the United States for less than 25 percent of the first year of the beneficiary’s approved work authorization period. (ii) (I) An employer shall not be subject to the penalties set forth in clause (i) if the employer withdraws the petition for an H–1B visa— (aa) as a result of an unexpected change in the need for the alien worker