26 U.S.C. § 3508
Treatment of real estate agents and direct sellers
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 3508, Treatment of real estate agents and direct sellers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463343
- Permanent ID
ys:prov:463343@1- SHA-256
b6f599ef10d0bf8f8dcdd96f49f843e8331e37375411098f2da9216a015ed486
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
For purposes of this title, in the case of services performed as a qualified real estate agent or as a direct seller—
For purposes of this section—
The term “qualified real estate agent” means any individual who is a sales person if—
The term “direct seller” means any person if—
such person—
This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals).
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.
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Small Business Job Protection Act of 1996