Canadian Snowbird Visa Act
This bill authorizes the Department of Homeland Security to admit into the United States qualifying Canadian citizens as long-term nonimmigrant visitors. A qualifying Canadian citizen is an individual who (1) is at least 50 years old, (2) maintains a Canadian residence, (3) owns a U.S. residence or has rented a U.S. accommodation for the duration of the individual's stay, (4) is not inadmissible or deportable, (5) will not engage in employment or labor for hire in the United States other than for a non-U.S.-based person or entity by whom the Canadian citizen was employed in Canada or for whom the Canadian citizen performed services in Canada, and (6) will not seek certain forms of assistance or benefits. A qualified individual may be admitted for up to 240 days during any single 365-day period.
The spouse of such an individual may be admitted under the same terms, except that the spouse is not required to separately satisfy the requirement for owning or renting a residence in the United States.
The bill grants an individual so admitted nonresident alien tax status.
To amend the Immigration and Nationality Act to authorize admission of 
   Canadian retirees as long-term visitors for pleasure described in 
       section 101(a)(15)(B) of such Act, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

     This Act may be cited as the ``Canadian Snowbird Visa Act''.

SEC. 2. ADMISSION OF CANADIAN RETIREES.

     Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184) 
is amended by adding at the end the following:
    ``(s) Canadian Retirees.--
            ``(1) In general.--The Secretary of Homeland Security may 
        admit an alien as a visitor described in section 101(a)(15)(B) 
        if the alien demonstrates, to the satisfaction of the 
        Secretary, that the alien--
                    ``(A) is a citizen of Canada;
                    ``(B) is at least 50 years of age;
                    ``(C) maintains a residence in Canada;
                    ``(D) owns a residence in the United States or has 
                signed a rental agreement for accommodations in the 
                United States for the duration of the alien's stay in 
                the United States;
                    ``(E) is not inadmissible under section 212;
                    ``(F) is not described in any ground of 
                deportability under section 237;
                    ``(G) will not engage in employment or labor for 
                hire in the United States other than employment or 
                labor for hire for a person or entity not based in the 
                United States by whom the Canadian citizen was employed 
                in Canada or for whom the Canadian citizen performed 
                services in Canada; and
                    ``(H) will not seek any form of assistance or 
                benefit described in section 403(a) of the Personal 
                Responsibility and Work Opportunity Reconciliation Act 
                of 1996 (8 U.S.C. 1613(a)).
            ``(2) Spouse.--The spouse of an alien described in 
        paragraph (1) may be admitted under the same terms as the 
        principal alien if the spouse satisfies the requirements of 
        paragraph (1), other than subparagraph (D).
            ``(3) Immigrant intent.--In determining eligibility for 
        admission under this subsection, maintenance of a residence in 
        the United States shall not be considered evidence of intent by 
        the alien to abandon the alien's residence in Canada.
            ``(4) Period of admission.--During any single 365-day 
        period, an alien may be admitted as a visitor for pleasure 
        described in section 101(a)(15)(B) pursuant to this subsection 
        for a period not to exceed 240 days, beginning on the date of 
        admission. Time spent outside of the United States during such 
        period of admission shall not be counted for purposes of 
        determining the termination date of such period.''.

SEC. 3. NONRESIDENT ALIEN TAX STATUS.

     Subparagraph (B) of section 7701(b)(1) of the Internal Revenue 
Code of 1986 is amended by inserting ``, or, notwithstanding 
subparagraph (A)(ii), is a Canadian citizen described in section 214(s) 
of the Immigration and Nationality Act (8 U.S.C. 1184(s))'' after 
``(within the meaning of subparagraph (A))''.
                                 <all>
Canadian Snowbird Visa Act
To amend the Immigration and Nationality Act to authorize admission of Canadian retirees as long-term visitors for pleasure described in section 101(a)(15)(B) of such Act, and for other purposes.
Canadian Snowbird Visa Act
Rep. Stefanik, Elise M.