This bill proposes to amend the Immigration and Nationality Act to create a new category for the admission of Canadian retirees, often referred to as "Canadian Snowbirds." It authorizes the Secretary of Homeland Security to admit Canadian citizens aged 50 or older as long-term visitors for pleasure, facilitating extended seasonal stays in the United States. To qualify, individuals must maintain a residence in Canada and either own or rent a U.S. residence for their intended stay. They must also demonstrate they will not engage in U.S.-based employment or seek specific U.S. public assistance or tax credits. Spouses of eligible retirees may also be admitted, and maintaining a U.S. residence will not be considered evidence of immigrant intent. Admitted individuals may stay for a maximum of 240 days within any 365-day period. The legislation also amends the Internal Revenue Code to ensure these Canadian visitors are treated as nonresident aliens for tax purposes , regardless of their physical presence in the U.S., providing clarity on their tax status.