"Item 295.ZZ of the 2026 Budget: Modify consumer-direction rules to allow one person to perform the day-to-day Employer of Record (EOR) responsibilities and have the Employer Identification Number assigned to the individual receiving care. (CL, FIS, CCC+)".

My client is severely mentally and physically handicapped. He has been assessed to have the mental compacity of a 1-year-old. He does not file any taxes due to being far below the monetary requirements. It does not make any sense to have a 1-year-old federally applying for an EIN.