Amends the Internal Revenue Code to exempt from employment taxes a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them, if such person does not pay the salary or wages of the sitters and is compensated by the sitters or the individuals who employ them on a fee basis.
Referred to Senate Committee on Finance.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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