---
kind: "section"
citation: "26 U.S.C. § 3506"
title: "26"
title_heading: "Internal Revenue Code"
number: "3506"
heading: "Individuals providing companion sitting placement services"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3506"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 25 — General Provisions Relating to Employment Taxes"
---

# §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](/usc/26/3231.md?p=a) of such sitters (and such sitters shall not be treated as [employees](/usc/26/3121.md?p=d) of such person) if such person does not pay or receive the salary or [wages](/usc/26/3121.md?p=a) 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](/usc/26/3231.md?p=e-2-C-i) 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.

## Source credit

(Added Pub. L. 95–171, § 10(a), Nov. 12, 1977, 91 Stat. 1356.)

## Notes

### 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.”