Could you please explain "我是免稅的第二年H1"?

What do you mean by "我是免稅的第二年H1"? I've never heard of it. The tax excemption doesn't apply to H1. So, once your status changed from either F1 or OPT to H1 early enough in the tax year, you should be considered a resident alien and pay income tax. Especially in your 2nd year as H1, you should pay income tax for sure. I've confirmed this with H&R Block and another tax advisor years ago. Was there anything new in the tax law?