question to ask

Does B company apply H1 for you? If yes, you need to see how stable B company is. You need to know (1) how much funding did they get? Can they last another 2-3 yrs? If yes, you should take B offer.

A offer sounds too complicated because they can not do H1 until next year. Since they are only willing to pay $38/hr, giving it to a consulting company will cost you at least $15/hr. Are you willing to work for $23/hr with no benefit?