
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.''
