Summary

Allows Canadian citizens aged 50 and older to be admitted to the United States as B-1/B-2 visitors for longer seasonal stays under a new, specific visitor category, subject to residence, admissibility, and benefit-use restrictions; spouses can accompany them under similar terms without the U.S. residence ownership requirement. The bill also makes an unspecified change to the Internal Revenue Code that could affect tax-treatment or residency rules, but the text and effects of that tax change are not provided in the excerpt.

• Creates a targeted B-1/B-2 visitor category allowing Canadian citizens aged 50+ extended stays in the U.S.
• Requires Canadian visitors to maintain a Canadian residence and to be admissible and not deportable under the INA.
• Visitors must own or rent a U.S. residence for the stay (spouses are exempt from this ownership/rental requirement).
• Admission is limited to 240 days within any 365-day period; time spent outside the U.S. during that admission can pause the period.
• Visitors under this category may not work for U.S. employers and may not seek certain federal public benefits.
• Maintaining a U.S. residence under this program is explicitly not evidence of immigrant intent.
• Adds an amendment to the Internal Revenue Code (26 U.S.C. 7701(b)(1) subparagraph); the exact text and effects are not provided.
• Would require DHS/CBP to implement verification, tracking, and recordkeeping for the new admission rules.