; and (I) will not seek any form of assistance, benefit, or credit described in section 403(a) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 ( 8 U.S.C. 1613(a) ) or sections 24(d), 32, 35, 36, and 36B of the Internal Revenue Code of 1986. (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 under 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 under this subsection as a visitor for pleasure described in section 101(a)(15)(B) 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. (5) Secretary’s discretion A decision by the Secretary of Homeland Security to withhold admission of an alien described in paragraph (1), or to withdraw an authorization of admission of such alien, shall be at the Secretary’s sole and unreviewable discretion under the immigration laws. . 3. Nonresident alien tax status Section 7701(b)(1)(B) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Nonresident alien An individual is a nonresident alien if such individual— (i) is not a citizen of the United States or a resident of the United States (as defined in subparagraph (A)), or (ii) is a Canadian citizen described in section 214(s) of the Immigration and Nationality Act ( 8 U.S.C. 1184(s) ). .