Internal Revenue Code:Sec. 3506. Individuals providing companion sitting placement services
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Statute
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.
Sources
(Added Pub. L. 95-171, Sec. 10(a), Nov. 12, 1977, 91 Stat. 1356.)
Miscellaneous
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.''
