,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #gjj  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #g1 #bjai,mr4     
,?une introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a safe 
h>bor = det]m9ations ( work]            
classification1 to require increas$     
report+1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,new    
,economy ,works to ,gu>antee ,indep5d5ce
 & ,gr[? ,act ( #bjai or ! ,,new ,,gig  
,act ( #bjai4  #b4 ,det]m9ation ( work] 
classification  7a7 ,9 g5]al ,*apt] #gi 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
section3  #ggjf4 ,det]m9ation ( work]   
classification  7a7 ,9 g5]al ,= purposes
 ( ?is title 7& not)/&+ any provision ( 
?is title n conta9$ 9 ?is section to !  
contr>y71 if ! requirem5ts ( subsections
 7b71 7c71 & 7d7 are met ) respect to   
any s]vice p]=m$ by a s]vice provid]1 !n
 ) respect to su* s]vice--  7#a7 !      

s]vice provid] %all n be treat$ z an    
employee1  7#b7 ! s]vice recipi5t %all n
 be treat$ z an employ]1  7#c7 any payor
 %all n be treat$ z an employ]1 &  7#d7 
! comp5sation paid or receiv$ = su*     
s]vice %all n be treat$ z paid or       
receiv$ ) respect to employm5t4  7b7    
,g5]al s]vice provid] requirem5ts  7#a7 
,9 g5]al ,! requirem5ts ( ?is subsection
 are met ) respect to any s]vice if !   
s]vice provid] ei!r--  7,a7 meets !     
requirem5ts ( p>agraph 7#b7 ) respect to
 su* s]vice1 or  7,b7 9 ! case ( a      
s]vice provid] engag$ 9 ! trade or      
bus9ess ( sell+ 7or solicit+ ! sale (7  
goods or s]vices1 meets ! requirem5ts ( 
p>agraph 7#c7 ) respect to su* s]vice4  
7#b7 ,g5]al requirem5ts  7,a7 ,9 g5]al  
,! requirem5ts ( ?is p>agraph are met ) 
respect to any s]vice if ! s]vice       
provid]1 9 connection ) p]=m+ ! s]vice--
  7i7 incurs exp5ses-- 7,i7 :i* are     
d$uctible "u section #afb1 &  7,,ii7 a  
significant portion ( :i* are n         
reimburs$1  7ii7 agrees to p]=m ! s]vice

 = a p>ticul> am\nt ( "t1 to a*ieve a   
specific result1 or to complete a       
specific task1 &  7iii7 satisfies n less
 ?an "o ( ! factors describ$ 9          
subp>agraph 7,b74  7,b7 ,factors ,!     
factors describ$ 9 ?is subp>agraph are !
 foll[+3  7i7 ,! s]vice provid] has a   
significant inve/m5t 9 assets or tra9+  
:i* are applicable to ! s]vice p]=m$4   
7ii7 ,! s]vice provid] is n requir$ to  
p]=m s]vices exclusively = ! s]vice     
recipi5t or payor4  7iii7 ,! s]vice     
provid] has n be5 treat$ z an employee  
by ! s]vice recipi5t or payor =         
sub/antially ! same s]vices dur+ !      
#a-ye> p]iod end+ ) ! date ( !          
comm5cem5t ( s]vices "u ! contract      
describ$ 9 subsection 7d74  7iv7 ,!     
s]vice provid] is n comp5sat$ on a basis
 :i* is ti$ prim>ily to ! numb] ( h\rs  
actually work$4  7#c7 ,alt]native       
requirem5ts ) respect to sales p]sons ,9
 ! case ( a s]vice provid] engag$ 9 !   
trade or bus9ess ( sell+ 7or solicit+ ! 
sale (7 goods or s]vices1 ! requirem5ts 

( ?is p>agraph are met ) respect to any 
s]vice provid$ 9 ! ord9>y c\rse ( su*   
trade or bus9ess if--  7,a7 ! s]vice    
provid] is comp5sat$ prim>ily on a      
commission basis1 &  7,b7 sub/antially  
all ! comp5sation = su* s]vice is       
directly relat$ to sales ( goods or     
s]vices r ?an to ! numb] ( h\rs work$4  
7c7 ,place ( bus9ess or own equipm5t    
requirem5t ,! requirem5t ( ?is          
subsection is met ) respect to any      
s]vice if ! s]vice provid]-- 7#a7 has a 
pr9cipal place ( bus9ess1  7#b7 does n  
provide ! s]vice prim>ily 9 ! s]vice    
recipi5t's place ( bus9ess1  7#c7 pays a
 fair m>ket r5t = use ( ! s]vice        
recipi5t's or payor's place ( bus9ess1  
or  7#d7 provides ! s]vice prim>ily us+ 
equipm5t suppli$ by ! s]vice provid]4   
7d7 ,writt5 contract requirem5t ,!      
requirem5ts ( ?is subsection are met )  
respect to any s]vice if su* s]vice is  
p]=m$ pursuant to a writt5 contract     
betwe5 ! s]vice provid] & ! s]vice      
recipi5t or payor1 :i*ev] is applicable1

 :i* meets ! foll[+ requirem5ts3  7#a7  
,! contract includes ea* ( ! foll[+3    
7,a7 ,! s]vice provid]'s "n1 taxpay]    
id5tification numb]1 & address4  7,b7 ,a
 /atem5t t ! s]vice provid] w n be      
treat$ z an employee ) respect to !     
s]vices provid$ pursuant to ! contract =
 purposes ( ?is title4  7,c7 ,a /atem5t 
t ! s]vice recipi5t or payor w )hold ^u 
& report to ! ,int]nal ,rev5ue ,s]vice !
 comp5sation payable pursuant to !      
contract consi/5t ) ! requirem5ts ( ?is 
title4  7,d7 ,a /atem5t t ! s]vice      
provid] is responsible = paym5t (       
,f$]al1 ,/ate1 & local taxes1 includ+   
self-employm5t taxes1 on comp5sation    
payable pursuant to ! contract4  7,e7 ,a
 /atem5t t ! contract is int5d$ to be   
consid]$ a contract describ$ 9 ?is      
subsection4  ,! contract %all n fail to 
meet ! requirem5ts ( ?is p>agraph m]ely 
because ! in=mation describ$ 9          
subp>agraph 7,a7 is collect$ at ! "t    
paym5t is made = ! s]vices & n 9        
advance1 or because ! contract provides 

t an ag5t ( ! s]vice recipi5t or payor w
 fulfill any ( ! responsibilities ( !   
s]vice recipi5t or payor describ$ 9 !   
prec$+ subp>agraphs4  7#b7 ,! t]m ( !   
contract does n exce$ #b ye>s4 ,! prec$+
 s5t5ce %all n prev5t "o or m subsequ5t 
writt5 r5ewals ( ! contract f satisfy+ !
 requirem5ts ( ?is subsection if ! t]m (
 ea* su* r5ewal does n exce$ #b ye>s &  
if ! in=mation requir$ "u p>agraph      
7#a77;,a7 is updat$ 9 connection ) ea*  
su* r5ewal4  7#c7 ,! contract 7or       
r5ewal7 is sign$ 7:i* may include       
signatures 9 electronic =m7 by ! s]vice 
recipi5t or payor & ! s]vice provid] n  
lat] ?an ! date on :i* ! aggregate      
paym5ts made by ! s]vice recipi5t or    
payor to ! s]vice provid] exce$s #a1jjj 
= ! ye> cov]$ by ! contract 7or r5ewal74
  7e7 ,report+ requirem5ts  7#a7 ,9     
g5]al ,= purposes ( mak+ any det]m9ation
 ) respect to ! liability ( a s]vice    
recipi5t or payor = any tax dur+ any    
taxable ye> ) respect to a s]vice       
provid]1 ! application ( ?is section    

%all be condition$ on ei!r ! s]vice     
recipi5t or ! payor satisfy+ ! report+  
requirem5ts applicable to su* s]vice    
recipi5t or payor "u section #fjda7;a71 
#fjda;,a7a71 or #fjej,w ) respect to su*
 s]vice provid] = su* p]iod4  7#b7      
,reasonable cause ,= purposes ( p>agraph
 7#a71 su* report+ requirem5ts %all be  
treat$ z met if ! failure to satisfy su*
 requirem5ts is due to reasonable cause 
& n willful neglect4  7f7 ,exception =  
s]vices provid$ by own] ,?is section    
%all n apply ) respect to any s]vice    
provid$ by a s]vice provid] to a s]vice 
recipi5t or payor if ! s]vice provid]   
owns any int]e/ 9 ! s]vice recipi5t or !
 payor ) respect to ! s]vice provid$4 ,!
 prec$+ s5t5ce %all n apply 9 ! case ( a
 s]vice recipi5t or payor ! /ock ( :i*  
is regul>ly trad$ on an e/abli%$        
securities m>ket4  7g7 ,limitation on   
reclassification by ,secret>y ,=        
purposes ( ?is title-- 7#a7 ,effect (   
reclassification on s]vice recipi5ts &  
payors ,a det]m9ation by ! ,secret>y t a

 s]vice recipi5t or a payor %\ld h      
treat$ a s]vice provid] z an employee   
%all be effective ) respect to ! s]vice 
recipi5t or payor no e>li] ?an ! notice 
date if--  7,a7 ! s]vice recipi5t or !  
payor ent]$ into a writt5 contract ) !  
s]vice provid] :i* meets ! requirem5ts (
 subsection 7d71  7,b7 ! s]vice recipi5t
 or ! payor satisfi$ ! applicable       
report+ requirem5ts ( section #fjda7;a71
 #fjda;,a7a71 or #fjej,w = all relevant 
taxable ye>s ) respect to ! s]vice      
provid]1  7,c7 ! s]vice recipi5t or !   
payor collect$ & paid ov] all applicable
 taxes impos$ "u subtitle ,c = all      
relevant taxable ye>s ) respect to !    
s]vice provid]1 &  7,d7 ! s]vice        
recipi5t or ! payor demon/rates a       
reasonable basis = hav+ det]m9$ t !     
s]vice provid] %\ld n be treat$ z an    
employee "u ?is section & t su*         
det]m9ation 0 made 9 good fai?4  7#b7   
,effect ( reclassification on s]vice    
provid]s ,a det]m9ation by ! ,secret>y t
 a s]vice provid] %\ld h be5 treat$ z an

 employee %all be effective ) respect to
 ! s]vice provid] no e>li] ?an ! notice 
date if--  7,a7 ! s]vice provid] ent]$  
into a writt5 contract ) ! s]vice       
recipi5t or ! payor :i* meets !         
requirem5ts ( subsection 7d71  7,b7 !   
s]vice provid] satisfi$ ! applicable    
report+ requirem5ts ( sections #fjab7;a7
 & #fjag = all relevant taxable ye>s )  
respect to ! s]vice recipi5t or ! payor1
 &  7,c7 ! s]vice provid] demon/rates a 
reasonable basis = det]m9+ t ! s]vice   
provid] is n an employee "u ?is section 
& t su* det]m9ation 0 made 9 good fai?4 
7#c7 ,notice date ,= purposes ( ?is     
subsection1 ! t]m notice date means !   
#cj? day aft] ! e>lie/ (-- 7,a7 ! date  
on :i* ! fir/ lett] ( propos$ defici5cy 
:i* all[s ! s]vice provid]1 ! s]vice    
recipi5t1 or ! payor an opportunity =   
adm9i/rative review 9 ! ,int]nal ,rev5ue
 ,s]vice ,(fice ( ,appeals is s5t1  7,b7
 ! date on :i* a defici5cy notice "u    
section #fbab is s5t1 or  7,c7 ! date on
 :i* a notice ( det]m9ation "u section  

#gdcf7;b77#b7 is s5t4  7#d7 ,reasonable 
cause exception ,! requirem5ts (        
p>agraphs 7#a77;,b71 7#a77;,c71 &       
7#b77;,b7 %all be treat$ z met if !     
failure to satisfy su* requirem5ts is   
due to reasonable cause & n willful     
neglect4  7#e7 ,no re/riction on        
adm9i/rative or judicial review ,no?+ 9 
?is subsection %all be con/ru$ z limit+ 
any provision ( law :i* provides an     
opportunity = adm9i/rative or judicial  
review ( a det]m9ation by ! ,secret>y4  
7h7 ,rule ( con/ruction ,no?+ 9 ?is     
section %all be con/ru$ z-- 7#a7 limit+ 
! ability or "r ( a s]vice provid]1     
s]vice recipi5t1 or payor to apply any  
o!r provision ( ?is title1 section #ecj 
( ! ,rev5ue ,act ( #aigh1 or any common 
law rules = det]m9+ :e!r an individual  
is an employee1 or  7#b7 e/abli%+ a     
pr]equisite = ! application ( any       
provision ( law describ$ 9 p>agraph     
7#a74  7i7 ,def9itions ,= purposes ( ?is
 section--  7#a7 ,s]vice provid]  7,a7  
,9 g5]al ,! t]m s]vice provid] means any

 qualifi$ p]son :o p]=ms s]vice = ano!r 
p]son4  7,b7 ,qualifi$ p]son ,! t]m     
qualifi$ p]son means--  7i7 any natural 
p]son1 or  7ii7 any entity if any ( !   
s]vices ref]r$ to 9 subp>agraph 7,a7 are
 p]=m$ by "o or m natural p]sons :o     
directly own int]e/s 9 su* entity4  7#b7
 ,s]vice recipi5t ,! t]m s]vice recipi5t
 means ! p]son = :om ! s]vice provid]   
p]=ms su* s]vice4  7#c7 ,payor ,! t]m   
payor means--  7,a7 any p]son1 includ+ !
 s]vice recipi5t1 :o pays ! s]vice      
provid] = p]=m+ su* s]vice1 or  7,b7 any
 m>ketplace plat=m1 z def9$ 9 section   
#fjej,w7d77#c77;,c74  7j7 ,regulations  
,not)/&+ section #ecj7;d7 ( ! ,rev5ue   
,act ( #aigh1 ! ,secret>y %all issue su*
 regulations z ! ,secret>y det]m9es are 
necess>y to c>ry out ! purposes ( ?is   
section4  4  7b7 ,volunt>y )hold+       
agreem5ts & work] classification        
,section #cdjb7p7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,work]     
classification ,agreem5ts "u p>agraph   

7#c7 %all n be tak5 into acc\nt 9       
det]m9+ :e!r any p>ty to su* agreem5t is
 an employee or an employ] = purposes ( 
?is title4  4  7c7 ,)hold+ by payor 9   
case ( c]ta9 p]sons classifi$ z n       
employees ,section #cdjb ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7u7  
,ext5sion ( )hold+ to paym5ts to c]ta9  
p]sons classifi$ z n employees  7#a7 ,9 
g5]al ,= purposes ( ?is *apt] & s mu* ( 
subtitle ,f z relates to ?is *apt]1     
comp5sation paid pursuant to a contract 
describ$ 9 section #ggjf7;d7 %all be    
treat$ z if x 7 a paym5t ( wages by an  
employ] to an employee4  7#b7 ,am\nt    
)held ,except z o!rwise provid$ "u      
subsection 7i71 ! am\nt to be d$uct$ &  
)held pursuant to p>agraph 7#a7 )       
respect to comp5sation paid pursuant to 
any su* contract dur+ any cal5d> ye>    
%all be an am\nt equal to #e p]c5t ( s  
mu* ( ! am\nt ( su* comp5sation z does n
 exce$ #bj1jjj4  4  7d7 ,direct sell]s (
 promotional products ,subsection 7b7 ( 

section #cejh ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 9 p>agraph     
7#b77;,a7--  7,a7 9 clause 7ii71 by     
/rik+ or at ! end2  7,b7 9 clause 7iii71
 by add+ or at ! end2 &  7,c7 by ins]t+ 
aft] clause 7iii7 ! foll[+ new clause3  
7iv7 is engag$ 9 ! trade or bus9ess (   
sell+1 or solicit+ ! sale (1 promotional
 products f o!r ?an a p]man5t retail    
e/abli%m5t1  2  7#b7 by r$esignat+      
p>agraph 7#c7 z p>agraph 7#d72 &  7#c7  
by ins]t+ aft] p>agraph 7#b7 ! foll[+   
new p>agraph3  7#c7 ,promotional product
 ,= purposes ( p>agraph 7#b77;,a77iv71 !
 t]m promotional product means a        
tangible item ) p]man5tly m>k$          
promotional words1 symbols1 or art ( !  
pur*as]4  4  7e7 ,report+  7#a7         
,in=mation at s\rce ,section #fjda ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7,a7 9 subsection 7a7-- 7i7 9 !
 head+1 by /rik+ #fjj & ins]t+ #a1jjj2 &
  7ii7 by /rik+ #fjj or m 9 any taxable 
ye> & ins]t+ #a1jjj or m 9 any taxable  
ye>2 &  7,b7 by add+ at ! end ! foll[+  

new subsection3  7h7 ,special rules =   
c]ta9 p]sons classifi$ z n employees    
7#a7 ,9 g5]al ,9 ! case ( any s]vice    
recipi5t or payor requir$ to make a     
return "u subsection 7a7 ) respect to   
comp5sation to :i* section #ggjf7;a7    
applies--  7,a7 su* return %all         
include-- 7i7 ! aggregate am\nt ( su*   
comp5sation paid to ea* p]son ^: "n is  
requir$ to be includ$ on su* return1    
7ii7 ! aggregate am\nt d$uct$ & )held "u
 section #cdjb7s7 ) respect to su*      
comp5sation1 &  7iii7 an indication (   
:e!r a copy ( ! contract describ$ 9     
section #ggjf7;d7 is on file ) ! s]vice 
recipi5t or payor1 &  7,b7 ! /atem5t    
requir$ to be furni%$ "u subsection 7d7 
%all include ! in=mation describ$ 9     
subp>agraph 7,a7 ) respect to ! s]vice  
provid] to :om su* /atem5t is furni%$4  
7#b7 ,def9itions ,t]ms us$ 9 ?is        
subsection :i* are also us$ 9 section   
#ggjf %all h ! same mean+ z :5 us$ 9 su*
 section4  4  7#b7 ,returns reg>d+      
paym5ts ( remun]ation = s]vices & direct

 sales ,section #fjda;,a ( su* ,code is 
am5d$-- 7,a7 9 p>agraph 7#b7 (          
subsection 7a71 by /rik+ #fjj & ins]t+  
#a1jjj2 &  7,b7 by add+ at ! end !      
foll[+ new subsection3  7g7 ,special    
rules = c]ta9 p]sons classifi$ z n      
employees ,rules simil> to ! rules (    
subsection 7h7 ( section #fjda %all     
apply = purposes ( ?is section4  4  7#c7
 ,returns relat+ to paym5ts made 9      
settlem5t ( paym5t c>d & ?ird p>ty      
network transactions ,section #fjej,w ( 
su* ,code is am5d$-- 7,a7 9 subsection  
7d71 by am5d+ p>agraph 7#c7 to read z   
foll[s3  7#c7 ,?ird p>ty paym5t network 
7,a7 ,9 g5]al ,! t]m ?ird p>ty paym5t   
network means any agreem5t or           
arrangem5t-- 7i7 :i* involves !         
e/abli%m5t ( acc\nts ) a c5tral         
organization or m>ketplace plat=m by a  
sub/antial numb] ( p]sons :o--  7,i7 are
 unrelat$ to su* organization or plat=m1
  7,,ii7 provide goods or s]vices1 &    
7,,iii7 h agre$ to settle transactions =
 ! provision ( su* goods or s]vices     

pursuant to su* agreem5t or arrangem5t1 
7ii7 :i* provides = /&>ds & me*anisms = 
settl+ su* transactions1 &  7iii7 :i*   
gu>antees p]sons provid+ goods or       
s]vices pursuant to su* agreem5t or     
arrangem5t t su* p]sons w be paid =     
provid+ su* goods or s]vices4  7,b7     
,exception ,! t]m ?ird p>ty paym5t      
network %all n include any agreem5t or  
arrangem5t :i* provides = ! issuance (  
paym5t c>ds4  7,c7 ,m>ketplace plat=m ,=
 purposes ( subp>agraph 7,a71 ! t]m     
m>ketplace plat=m means any p]son :o--  
7i7 op]ates a digital website1 mobile   
application1 or simil> sy/em t          
facilitates ! provision ( goods or      
s]vices by provid]s to recipi5ts1  7ii7 
ent]s into an agreem5t ) ea* provid]    
/at+ t su* provid] w n be treat$ z an   
employee ) respect to su* goods or      
s]vices1  7iii7 provides /&>ds &        
me*anisms = settl+ su* facilitat$       
transactions1 &  7iv7 gu>antees ea*     
provid] ( goods or s]vices pursuant to  
su* agreem5t t ! provid] w be paid = su*

 facilitat$ transaction4  2  7,b7 by    
am5d+ subsection 7e7 to read z foll[s3  
7e7 ,exception = de m9imis paym5ts by   
?ird p>ty settlem5t organizations  7#a7 
,9 g5]al ,a ?ird p>ty settlem5t         
organization %all be requir$ to report  
any in=mation "u subsection 7a7 )       
respect to ?ird p>ty network            
transactions ( any p>ticipat+ payee only
 if ! am\nt :i* w\ld o!rwise be report$ 
"u subsection 7a77#b7 ) respect to su*  
transactions exce$s #a1jjj4  7#b7       
,exception  7,a7 ,m>ketplace plat=ms ,9 
! case ( a ?ird p>ty settlem5t          
organization :i* is a m>ketplace plat=m 
7z def9$ 9 subsection 7d77#c77;,c77     
?r\gh :i* sub/antially all ! p>ticipat+ 
payees are prim>ily engag$ 9 ! sale (   
goods1 su* m>ketplace plat=m %all be    
requir$ to report any in=mation "u      
subsection 7a7 ) respect to ?ird p>ty   
network transactions ( su* payee only   
if--  7i7 ! am\nt :i* w\ld o!rwise be   
report$ "u subsection 7a77#b7 ) respect 
to su* transaction exce$s #e1jjj1 or    

7ii7 ! aggregate numb] ( transactions   
exce$s #ej4  7,b7 ,o!r ?ird p>ty        
settlem5t organizations ,9 ! case ( a   
?ird p>ty settlem5t organization o!r ?an
 a m>ketplace plat=m--  7i7 ! rules (   
subp>agraph 7,a7 %all apply 9 ! case (  
in=mation requir$ to be report$1 or :i* 
w\ld o!rwise be report$1 "u subsection  
7a7 to any p>ticipat+ payee :o is       
prim>ily engag$ 9 ! sale ( goods1 &     
7ii7 ! det]m9ation ( :e!r a p>ticipat+  
payee is prim>ily engag$ 9 ! sale (     
goods may be made sep>ately = ea*       
p>ticipat+ payee4  7#c7 ,election to    
report ,not)/&+ p>agraphs 7#a7 & 7#b71 a
 ?ird p>ty settlem5t organization may   
elect to report any in=mation "u        
subsection 7a7 ) respect to ?ird p>ty   
network transactions ( any p>ticipat+   
payee )\t reg>d to ! am\nt report$ "u   
subsection 7a77#b7 ) respect to su*     
transactions or ! aggregate numb] ( su* 
transactions4  2 &  7,c7 9 subsection   
7f7-- 7i7 9 p>agraph 7#a71 by /rik+ & at
 ! end2  7ii7 9 p>agraph 7#b71 by /rik+ 

! p]iod at ! end & ins]t+ 1 &2 &  7iii7 
by ins]t+ aft] p>agraph 7#b7 ! foll[+   
new p>agraph3  7#c7 ! am\nt1 if any1    
)held pursuant to section #cdjb7s74  4  
7f7 ,proce$+s = det]m9ation ( employm5t 
/atus ,p>agraph 7#a7 ( section #gdcf7;b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ to read z foll[s3  7#a7 ,petition]
 ,a plead+ may be fil$ "u ?is section   
only by-- 7,a7 ! p]son = :om ! s]vices  
are p]=m$1 includ+ ! s]vice recipi5t or 
! payor1 or  7,b7 any s]vice provid] :i*
 ! ,secret>y has det]m9$ %\ld h be5     
treat$ z an employee4  ,all t]ms us$ 9  
?is p>agraph :i* are also us$ 9 section 
#ggjf h ! mean+s giv5 su* t]ms 9 section
 #ggjf7;i74  4  7g7 ,cl]ical am5dm5t ,! 
table ( sections = *apt] #gi ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new item3     
,sec4 #ggjf4 ,det]m9ation ( work]       
classification4  4  7h7 ,effective date 
7#a7 ,9 g5]al ,except z provid$ 9       
p>agraphs 7#b71 7#c71 & 7#d71 ! am5dm5ts
 made by ?is section %all apply to      

s]vices p]=m$ aft] ,decemb] #ca1 #bjai  
7& to paym5ts made = su* s]vices aft]   
su* date74  7#b7 ,grace p]iod to beg9   
)hold+ ,a contract %all n be treat$ z   
fail+ to meet ! requirem5ts ( section   
#ggjf7;d77#a77;,c7 ( ! ,int]nal ,rev5ue 
,code ( #aihf 7z add$ by ?is section71 &
 a s]vice recipi5t or payor %all n be   
treat$ z fail+ to meet any su*          
requirem5t1 ) respect to comp5sation    
paid to a s]vice provid] be=e ! date t  
is #ahj days aft] ! date ( ! enactm5t ( 
?is ,act4  7#c7 ,report+ ,except z      
provid$ 9 p>agraph 7#d71 ! am5dm5ts made
 by subsection 7e7 %all apply to returns
 ! due date = :i* is aft] ! date :i* is 
#b ye>s aft] ! date ( ! enactm5t ( ?is  
,act4  7#d7 ,exception = de m9imis      
paym5ts by ?ird p>ty settlem5t          
organizations ,! am5dm5t made by        
subsection 7e77#c77;,b7 %all apply to   
paym5ts made aft] ,decemb] #ca1 #bjai4