Page:United States Statutes at Large Volume 91.djvu/1390

 91 STAT. 1356

42 USC 1382a.

Effective date. 42 USC 1382b note.

26 USC 3501.

26 USC 3506.

"Sitters."

Regulations.

Effective date. 26 USC 3506 note.

PUBLIC LAW 95-171—NOV. 12, 1977 (3) by adding after and below paragraph (5) thereof the following new paragraph: " (6) assistance referred to in section 1612(b) (11) for the 9-month period beginning on the date such funds are received (or for such longer period as the Secretary shall by regulations prescribe in cases where good cause is shown by the individual concerned for extending such period); and, for purposes of this paragraph, the term 'assistance' includes interest thereon which is excluded from income under section 1612(b) (12).". (b) The amendment made by this section shall be effective July 1, 1976, with respect to catastrophes which occurred on or after June 1, 1976, and before December 31, 1976. W i t h respect to catastrophes which occurred on or after December 1, 1976, the amendment made by this section shall be effective the first day of the calendar quarter following enactment of this Act. SEC. 10. (a) Chapter 25 of the Internal Revenue Code of 1954 (relating to general provisions for employment taxes) is amended by addintr at the end thereof the following; new section: " SEC. 3506. I N D IV I D U A L S PROVIDING COMPANION TING P L A C E M E N T SERVICES.

SIT-

" (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.". (b) The table of sections for such chapter is amended by adding at the end thereof the following new item: "Sec. 3506. Individuals providing companion sitting placement services.". (c) The amendments made by this section shall apply to remuneration received after December 31, 1974. (d) The amendments made by this section shall not be construed as affecting (1) any individual's r i g h t to receive unemployment compensation based on services performed before the date of the enactment of this Act, or (2) any individual's eligibility for social security benefits to the extent based on services performed before that date.

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