Canadian Snowbirds Act of 2025

S 2406, the Canadian Snowbirds Act of 2025, creates a new visa category for Canadian retirees aged 50 or older. It allows eligible Canadian citizens who maintain a residence in Canada, have U.S. accommodations (ownership or rental), and meet other criteria (like not working locally or using certain public benefits) to enter the U.S. as visitors for up to 240 days per year. The bill also modifies tax law to treat these individuals as nonresident aliens for tax purposes. This directly affects Canadian retirees seeking extended stays in the U.S. without working locally or accessing specific U.S. benefits.