Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 3506 | Individuals providing companion sitting placement services | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 25 | GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES | 3506 | 26 U.S.C. § 3506 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s3506 | data/legal/raw/us/code/title-26/usc26.xml | e888af52ab08fb90f182b87854107e1b5fde15a84f90e20f29ff4a1f28b2ec9b | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | d1f611e7f58709e9af31e1b5c8857a394a8964d10a0b1a8c3636da84f7ce9203 | 2026-07-04 | official |
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26 U.S.C. § 3506 - Individuals providing companion sitting placement services
Text
(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.)
Notes
Statutory Notes and Related Subsidiaries
Effective DatePub. 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, UnaffectedPub. 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.”