A bill to amend the Internal Revenue Code of 1986 to clarify that any home-based service worker is an employee of the administrator of home-based service worker program funding.

Amends the Internal Revenue Code (IRC) to include a "qualified home-based worker" within the definition of employee for the purposes of the IRC. Defines "qualified home-based worker" as a worker providing in-home household or personal care services for disabled and elderly individuals under a program which has its funding administered by a State, State agency, or an intermediate services organization.