26 U.S.C. § 3506
§ 3506. Individuals providing companion sitting placement services
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1977 by the Public Law 95-171. Last changed November 12, 1977 by the Public Law 95-171.
Every change, newest first (1)
- November 12, 1977Public Law 95-171 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.