SB197-SSA1-SA8,1,76
71.05
(6) (b) 34. Any amount of income received by an individual for companion
7sitting services if all of the following apply:
SB197-SSA1-SA8,1,88a. The individual is a sitter as that term is defined in
26 USC 3506.
SB197-SSA1-SA8,1,109
b. The individual is hired and paid by an individual who is a foster care provider
10whose income is exempt from taxation under
26 USC 131 (a).".
SB197-SSA1-SA8,2,5
1"
(2m)
Income tax exemption; companion sitters. The treatment of section 71.05
2(6) (b) 34. of the statutes first applies to taxable years beginning on January 1 of the
3year in which this subsection takes effect, except that if this subsection takes effect
4after July 31, this act first applies to taxable years beginning on January 1 of the year
5following the year in which this subsection takes effect.".