; and (H) will not seek any form of assistance or benefit described in section 403(a) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 ( 8 U.S.C. 1613(a) ). (2) Spouse The spouse of an alien described in paragraph (1) may be admitted under the same terms as the principal alien if the spouse satisfies the requirements of paragraph (1), other than subparagraph (D). (3) Immigrant intent In determining eligibility for admission under this subsection, maintenance of a residence in the United States shall not be considered evidence of intent by the alien to abandon the alien’s residence in Canada. (4) Period of admission During any single 365-day period, an alien may be admitted as a visitor for pleasure described in section 101(a)(15)(B) pursuant to this subsection for a period not to exceed 240 days, beginning on the date of admission. Time spent outside of the United States during such period of admission shall not be counted for purposes of determining the termination date of such period. . 3. Nonresident alien tax status Subparagraph (1)(B) of section 7701(b) of the Internal Revenue Code of 1986 is amended by inserting , or 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)) .