Canadian Snowbird Act: What a 240-Day Stay Means for Tax

The Canadian Snowbird Act hasn’t passed. Two bills would let qualifying Canadians aged 50 and over stay in the US for up to 240 days in a 365-day period and would treat them as nonresident aliens for US income tax even if they meet the 183-day formula. As of October 18, 2026, both sit in the committees they were referred to. Until one becomes law, the rules in our snowbird tax guide are the ones that apply this winter.

What is the Canadian Snowbird Act?

It’s the name for two bills in the 119th Congress: H.R. 3070, the “Canadian Snowbird Act”, and S. 2406, the “Canadian Snowbirds Act of 2025”. Both add a new admission category for Canadian retirees in the Immigration and Nationality Act and, in section 3, amend the tax code so a qualifying Canadian is a nonresident alien “notwithstanding” the substantial presence test (H.R. 3070 text; S. 2406 text).

Under both texts, the person must show they:

• are a citizen of Canada and at least 50 years old,
• maintain a residence in Canada,
• own a US residence or have signed a rental agreement for the length of the stay,
• aren’t inadmissible or deportable,
• won’t work in the US except for a non-US employer they worked for (or performed services for) in Canada, and
• won’t seek certain federal benefits. The Senate bill adds that they won’t seek the credits in sections 24(d), 32, 35, 36 and 36B of the tax code.

A spouse can be admitted on the same terms, without the US-home requirement. The admission period is up to 240 days “during any single 365-day period.” This is immigration law, and we don’t give immigration advice: questions about admission, visas or border rules go to an immigration lawyer.

Has the Canadian Snowbird Act passed?

No. As of October 18, 2026, the congressional record shows H.R. 3070 introduced on April 29, 2025 and referred to the House Judiciary Committee and the Ways and Means Committee, with that referral still its latest action. S. 2406 was introduced on July 23, 2025, read twice and referred to the Senate Finance Committee, which is still its latest action (govinfo bill status, H.R. 3070; S. 2406).

Neither bill has had a committee vote or a floor vote on that record. We don’t predict whether or when either will pass. A bill that does pass can also change on the way, so the tax section below describes the text as introduced.

How long can a Canadian snowbird stay in the US today?

For tax, the number that matters is the substantial presence test. You’re a US resident for a year if you were in the US on at least 31 days that year and the current year’s days plus a third of last year’s and a sixth of the year before’s reach 183 (IRC 7701(b)(3)). How long you’re allowed to stay is a separate immigration question, which the bills would extend to 240 days.

If you meet the test with fewer than 183 days in the current year, you can still be a nonresident by showing a tax home in Canada and a closer connection to Canada on Form 8840. The instructions say you’re not eligible if you were present in the US “183 days or more” in the year (Form 8840 instructions). With no return to file, the form goes to the IRS by the Form 1040-NR due date, which is June 15, 2026 for 2025 when you had no US wages (Pub. 519).

• At 183 or more days, Form 8840 is gone and the treaty tie-breaker is the remaining route, on Form 1040-NR with Form 8833 (Pub. 519).
• The formula, the excluded days and a day counter are in our substantial presence test guide. The day-limit math for a typical winter pattern is in how many days a snowbird can spend in the US.

What would the Snowbird Act change for US tax?

As written, section 3 adds a qualifying Canadian to the definition of a nonresident alien in IRC 7701(b)(1)(B), “notwithstanding subparagraph (A)(ii),” which is the substantial presence test. In practice, the day count would stop making that person a US resident for income tax, even at 200 days, and the closer connection claim on Form 8840 wouldn’t be needed to stay a nonresident.

	Today	If a bill passed as introduced
Who decides US income tax residency	The substantial presence test, IRC 7701(b)(3)	A qualifying Canadian is a nonresident alien notwithstanding that test
Stay of 183 days or more	Meets the test; Form 8840 isn’t available	Still a nonresident alien under the amended 7701(b)(1)(B)
Form 8840 to stay a nonresident	Needed whenever the test is met with fewer than 183 days	Not needed for a qualifying Canadian under the amended definition
Green card holder	Resident under the green card test	Unchanged: the amendment overrides only (A)(ii)
US tax on US-source income	Nonresidents taxed on US-source income	Unchanged
US estate tax on US property	Turns on domicile under the estate tax rules	Unchanged: 7701(b)(1) doesn’t apply to estate and gift tax
Canadian residency and tax	Decided under Canadian law	Unchanged: the bills amend only US law

Two limits sit inside the text. The override names only clause (A)(ii), so someone who is a lawful permanent resident is still a resident under clause (A)(i) (IRC 7701(b)(1)(A)). And it reaches only a Canadian citizen “described in section 214(s)” of the immigration act, meaning someone who meets the new admission conditions. How that would be shown on a return isn’t in either bill, so we’d expect IRS guidance before anyone relies on it.

What would the Snowbird Act not change?

It wouldn’t change Canadian tax. The bills amend US law only, and Canadian residency is decided under Canadian rules: the CRA says the most important factor is “whether the individual maintains residential ties with Canada” (CRA Folio S5-F1-C1). A snowbird who keeps a home and family in Canada generally stays taxable there on worldwide income either way, and the order Canada’s residency tests run in doesn’t change.

• US estate tax. The residency definition in IRC 7701(b)(1) applies “for purposes of this title (other than subtitle B)”, and subtitle B is estate and gift tax. For estate tax, a nonresident is someone whose domicile at death was outside the US (Treas. Reg. 20.0-1(b)). A Florida condo stays exposed to US estate tax; see the $60,000 US estate tax exemption for Canadians.
• US-source income. Nonresident aliens are taxed on income from US sources and income connected with a US business (Pub. 519). Rent from a US condo is still US-source income (IRC 861(a)(4)).
• State tax. Both bills amend only the federal Internal Revenue Code and say nothing about state income tax. Whether a state would follow the new federal definition is a state-law question the bills don’t answer, so treat it as unsettled.
• Provincial health coverage. That’s provincial law and outside what we advise on. Check your province’s rules before planning a longer stay.

What should snowbirds do this winter?

Count days the way the law counts them now and file what today’s rules require. Any part of a day in the US counts as a day, the arrival and departure days included (Treas. Reg. 301.7701(b)-1(c)(2)(i)), so a dated log of every crossing is the record that holds up.

• Run your three-year count before you book a long stay, not after.
• If you meet the test with fewer than 183 days, file Form 8840 on time each year. Our Form 8840 guide for snowbirds walks through it.
• If a stay will reach 183 days, get the treaty position settled before the year ends, since it changes the return you file.
• Watch the bill status in the congressional record rather than headlines. The latest action line is what tells you where a bill stands.

This guide is general information, not tax advice for your specific situation. Which points apply, and how, depends on your facts.