26-U.S.C.-3506
§3506 – Individuals Providing Companion Sitting Placement Services
Pathway
Title 26 > Subtitle C > Chapter 25 > Section 3506
Details
- Reference: Section 3506
- Legend: §3506 – Individuals Providing Companion Sitting Placement Services
- USCode Year: 2013
Provision Content
(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, §10(a), Nov. 12, 1977, 91 Stat. 1356.)
Effective Date
Pub. L. 95–171, §10(c), Nov. 12, 1977, 91 Stat. 1356, 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
Pub. L. 95–171, §10(d), Nov. 12, 1977, 91 Stat. 1356, provided that: The amendments made by this section [enacting this section] shall not be construed as affecting (1) any individuals right to receive unemployment compensation based on services performed before the date of the enactment of this Act [Nov. 12, 1977], or (2) any individuals eligibility for social security benefits to the extent based on services performed before that date.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-3505 in the Legal Encyclopedia: Taxes
In this entry about 26-U.S.C.-3505, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.
26-U.S.C.-3504 in the Legal Encyclopedia: Employment Taxes
In this entry about 26-U.S.C.-3504, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.
26-U.S.C.-3403 in the Legal Encyclopedia: Employment
In this entry about 26-U.S.C.-3403, find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.
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