This notice contains a proposed revenue procedure giving updated guidance to state and local government agencies on how they can serve as employment tax agents, under section 3504 of the Code, for participants in state or local government programs who employ home-care service providers to assist them in their homes. The Service seeks comments on the proposed revenue procedure. Notice 95-18 modified. Rev. Proc. 70-6 modified and superseded, in part. Rev. Proc. 80-4 modified and amplified.