H.R. 3070 — Canadian Snowbird Act

This section authorizes the Secretary of Homeland Security to admit eligible Canadian citizens aged 50 or older (and their spouses) as nonimmigrant visitors for pleasure under INA §101(a)(15)(B) (i.e., B-2 visas) for up to 240 days during any 365-day period, with time spent outside the United States not counting toward the limit. Eligibility requires maintaining a Canadian residence (principal alien only owns or rents U.S. accommodations for the stay); not being inadmissible under INA §212 or deportable under INA §237; no U.S.-based employment (except continuing remote work for a prior Canadian employer); no public benefits under specified federal restrictions; and treating U.S. residence maintenance as non-evidence of immigrant intent. (Thus, this expands options for Canadian retirees—often called "snowbirds"—beyond the standard six-month discretionary B-2 stay.)

This section expands the definition of nonresident alien under IRC §7701(b)(1)(B) to include a Canadian citizen described in INA §214(s) (i.e., admitted as a TN trade professional under USMCA), notwithstanding the substantial presence test in §7701(b)(1)(A)(ii). (Thus, such individuals are treated as nonresidents for U.S. tax purposes regardless of days present in the United States.)