98 STAT. 674
PUBLIC LAW 98-369—JULY 18, 1984 ..4
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"(B)
EXCEPTION WHERE INDIVIDUAL IS PRESENT IN THE
UNITED STATES DURING LESS THAN ONE-HALF OF CURRENT YEAR AND CLOSER CONNECTION TO FOREIGN COUNTRY IS ESTABLISHED.—An individual shall not be treated as meeting the substantial presence test of this paragraph with respect to any current year if— "(i) such individual is present in the United States on fewer than 183 days during the current year, and "(ii) it is established that for the current year such individual has a tax home (as defined in section 911(d)(3) without regard to the second sentence thereof) in a foreign country and has a closer connection to such foreign country than to the United States. "(C) SUBPARAGRAPH (B) NOT TO APPLY IN CERTAIN CASES.—
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Subparagraph (B) shall not apply to any individual with respect to any current year if at any time during such year— "(i) such individual had an application for adjustment of status pending, or "(ii) such individual took other steps to apply for status as a lawful permanent resident of the United States. "(D) EXCEPTION FOR EXEMPT INDIVIDUALS OR FOR CERTAIN MEDICAL CONDITIONS.—An individual shall not be treated as
being present in the United States on any day if— "(i) such individual is an exempt individual for such day, or "(ii) such individual was unable to leave the United States on such day because of a medical condition which arose while such individual was present in the United States. "(4) EXEMPT INDIVIDUAL DEFINED.—For purposes of this subsection— "(A) IN GENERAL.—An individual is an exempt individual for any day if, for such day, such individual is— "(i) a foreign government-related individual, "(ii) a teacher or trainee, or "(iii) a student. "(B)
FOREIGN
GOVERNMENT-RELATED INDIVIDUAL.—The
term 'foreign government-related individual' means any individual temporarily present in the United States by reason of— "(i) diplomatic status, or a visa which the Secretary (after consultation with the Secretary of State) determines represents full-time diplomatic or consular status for purposes of this subsection, "(ii) being a full-time employee of an international organization, or "(iii) being a member of the immediate family of an individual described in clause (i) or (ii). "(C) TEACHER OR TRAINEE.—The term 'teacher or trainee' means any individual— "(i) who is temporarily present in the United States under subparagraph (J) of section 101(15) of the Immi-
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