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26 U.S.C. § 3506

Individuals providing companion sitting placement services

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 3506, Individuals providing companion sitting placement services, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463341
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Full text

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. 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. The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 95-171(H.R. 3387)1977-11-12
    An Act to extend certain Social Security Act provisions, and for other purposes.
    House: no recorded tallySenate: no recorded tally