§ 3506. — Individuals providing companion sitting placement services.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3506]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 25--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Sec. 3506. Individuals providing companion sitting placement
services
(a) In general
For purposes of this subtitle, a person engaged in the trade or
business of putting sitters in touch with individuals who wish to employ
them shall not be treated as the employer of such sitters (and such
sitters shall not be treated as employees of such person) if such person
does not pay or receive the salary or wages of the sitters and is
compensated by the sitters or the persons who employ them on a fee
basis.
(b) Definition
For purposes of this section, the term ``sitters'' means individuals
who furnish personal attendance, companionship, or household care
services to children or to individuals who are elderly or disabled.
(c) Regulations
The Secretary shall prescribe such regulations as may be necessary
to carry out the purpose of this section.
(Added Pub. L. 95-171, Sec. 10(a), Nov. 12, 1977, 91 Stat. 1356.)
Effective Date
Section 10(c) of Pub. L. 95-171 provided that: ``The amendments made
by this section [enacting this section] shall apply to remuneration
received after December 31, 1974.''
Unemployment Compensation or Social Security Benefits Based on Services
Performed Before November 12, 1977, Unaffected
Section 10(d) of Pub. L. 95-171 provided that: ``The amendments made
by this section [enacting this section] shall not be construed as
affecting (1) any individual's right to receive unemployment
compensation based on services performed before the date of the
enactment of this Act [Nov. 12, 1977], or (2) any individual's
eligibility for social security benefits to the extent based on services
performed before that date.''
