S. 2406IntroducedSenate · nowHousePresidentLawIn committeeSec. 3 · S. 2406
Nonresident alien tax status
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Subparagraph (B) of section 7701(b)(1) of the Internal Revenue Code of 1986 is amended by inserting, or, notwithstanding subparagraph (A)(ii), is a Canadian citizen described in section 214(s) of the Immigration and Nationality Act (8 U.S.C. 1184(s)) after (within the meaning of subparagraph (A)).