Us Code § 3506 - Individuals providing companion sitting placement services
Full text of Us Code United States Code § 3506 — Individuals providing companion sitting placement services, with citation guidance and answers to common questions.
§ 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, §10(a), Nov. 12, 1977, 91 Stat. 1356.)
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."
About This Section
26 U.S.C. § 3506 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 3506. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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