Internal Revenue Code · 26 U.S.C.
§ 3506. Individuals providing companion sitting placement services
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3506
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- November 12, 1977 by Pub. L. 95–171
- Length
- 3 subsections · 144 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.
(Added Pub. L. 95–171, § 10(a), Nov. 12, 1977, 91 Stat. 1356.)
Terms defined here
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Regulations under this section
Treasury regulations (26 CFR) issued under § 3506
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 95–171
Where it sits in the Code
Nearby sections
- § 3502 Nondeductibility of taxes in computing taxable income
- § 3503 Erroneous payments
- § 3504 Acts to be performed by agents
- § 3505 Liability of third parties paying or providing for wages
- § 3506 Individuals providing companion sitting placement services
- § 3507 Repealed
- § 3508 Treatment of real estate agents and direct sellers
- § 3509 Determination of employer’s liability for certain employment taxes
- § 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
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 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.”