26 U.S.C. § 3506 : US Code - Section 3506: Individuals providing companion sitting placement services

Search 26 U.S.C. § 3506 : US Code - Section 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.