► 26 U.S.C. § 3506 26 u.s.c. · general provisions relating to employmen · title 26

26 U.S.C. § 3506

Individuals providing companion sitting placement services

Title 26 USC

● ACTIVE

Ch. 25

Jurisdiction Federal — United States

Chapter GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Primary Source uscode.house.gov ↗

Federation ID OM-USC26-SEC-A4E31F

► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§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."

Source: uscode.house.gov — public domain Official Source ↗

► ROOT-LD ENTITY DATA machine-readable · federation graph · v1.0

Federation ID

OM-USC26-SEC-A4E31F

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

oakmorel.com

Spec Version

Root-LD v1.0

Source

PRIMARY-SOURCE

Content Hash

1aa1923aad300fed...

Source Verified

✓ TRUE

Semantic Edges

PENDING — corpus passes queued

The statutory text of 26 U.S.C. § 3506 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

► NAVIGATE CORPUS title 26 · internal revenue code

← 26 U.S.C. § 3505 26 U.S.C. § 3507 →

Chapter 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

26 U.S.C. § 3501 26 U.S.C. § 3502 26 U.S.C. § 3503 26 U.S.C. § 3504 26 U.S.C. § 3505 26 U.S.C. § 3506 26 U.S.C. § 3507 26 U.S.C. § 3508 26 U.S.C. § 3509 26 U.S.C. § 3510 26 U.S.C. § 3511 26 U.S.C. § 3512

26 U.S.C. — public domain ← All Legislation

26 U.S.C.

Citation

26 U.S.C. § 3506

Status

● ACTIVE

Chapter

25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Title

Internal Revenue Code

Jurisdiction

Federal

Federation ID

OM-USC26-SEC-A4E31F

Root-LD Spec

v1.0

► Forensic Services

Procurement fraud, platform integrity, litigation support. First conversation free.

► CONTACT OAKMOREL →

↑↓ Scroll ENTER Select ESC Exit

Internal Revenue Code — 26 U.S.C. § 3506