,,ii #aai? ,,congress #b;d ,session ,s4 #djaj ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #e1 #bjbf,mr4 ,lee introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to cl>ify ! classification ( s]vice provid] payees z employees or indep5d5t contractors 9 ,f$]al law4 #a4 ,%ort title ,?is ,act may be cit$ z ! #ba/ ,c5tury ,work] ,act4 #b4 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title4,sec4 #b4 ,table ( cont5ts4,,title ,i--,classification ( s]vice provid] payees,sec4 #aja4 ,def9itions4,sec4 #ajb4 ,classification4,sec4 #ajc4 ,m&atory indep5d5t contractor classification4,sec4 #ajd4 ,m&atory employee classification4,sec4 #aje4 ,elective classification s]vice provid] payees4,sec4 #ajf4 ,*ange 9 classification2 p]iodic classification review4,,title ,,ii--,application to o!r laws,sec4 #bja4 ,fair ,labor ,/&>ds ,act ( #aich4,sec4 #bjb4 ,national ,labor ,relations ,act4,sec4 #bjc4 ,tax classification4,sec4 #bjd4 ,,gao /udy on *anges ne$$ to o!r ,f$]al laws4 ,i ,classification ( s]vice provid] payees #aja4 ,def9itions ,9 ?is title3 7#a7 ,bona fide sole proprietor ,! t]m bona fide sole proprietor means a s]vice provid] payee :o-- 7,a7 has ent]$ into a writt5 contract gov]n+ ! t]ms ( ! goods or s]vices provid$ to a s]vice recipi5t payor & ! contract is n an employm5t by agreem5t2 7,b7 is n requir$ to provide ! goods or s]vices exclusively = ! s]vice recipi5t payor2 & 7,c7 has n _h a sub/antial economic relation%ip or employm5t by agreem5t ) ! s]vice recipi5t payor z describ$ 9 section #ajd dur+ ! previ\s cal5d> ye>4 7#b7 ,bus9ess entity ,! t]m bus9ess entity-- 7,a7 means a corporation1 limit$ liability company1 limit$ p>tn]%ip1 limit$ liability p>tn]%ip1 limit$ liability limit$ p>tn]%ip1 /atutory bus9ess tru/1 or a simil> entity =m$ "u ! laws ( ! ,unit$ ,/ates1 "u ! law ( a ,/ate or ,unit$ ,/ates t]ritory 7includ+ ! ,di/rict ( ,columbia71 or "u ! laws ( a =eign c\ntry2 & 7,b7 includes a g5]al p>tn]%ip n describ$ 9 subp>agraph 7,a7 t has regi/]$ to d bus9ess "u ,/ate or local law4 7#c7 ,comp5sation 7,a7 ,9 g5]al ,! t]m comp5sation-- 7i7 means consid]ation paid by a s]vice recipi5t payor to a s]vice provid] payee = goods or s]vices provid$2 & 7ii7 includes paym5ts 9 money1 paym5ts 9 prop]ty1 wages1 sal>ies1 b5efits1 & o!r types ( paym5t4 7,b7 ,fair m>ket value ,= purposes ( det]m9+ ! am\nt ( comp5sation1 ! value ( paym5ts 9 a =m o!r ?an legal t5d] %all be det]m9$ by ! fair m>ket value ( ! paym5t on ! date ( paym5t4 7#d7 ,direct sales s]vice provid] payee ,! t]m direct sales s]vice provid] payee means a s]vice provid] payee :o is a direct sell]1 z def9$ 9 section #cejh7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#e7 ,elective classification s]vice provid] payee ,! t]m elective classification s]vice provid] payee means a s]vice provid] payee :o is n classifi$ z ei!r-- 7,a7 a m&atory indep5d5t contractor "u section #ajc2 or 7,b7 a m&atory employee "u section #ajd4 7#f7 ,employee ,! t]m employee means an individual :o-- 7,a7 is a s]vice provid] payee2 & 7,b7 is-- 7i7 classifi$ z a m&atory employee "u section #ajd2 or 7ii7 classifi$ z an employee "u section #aje4 7#g7 ,employ] ,! t]m employ] means a s]vice recipi5t payor-- 7,a7 t is 9 a sub/antial economic relation%ip ) a s]vice provid] payee :o is classifi$ z an employee "u section #ajd ) respect to ! s]vice recipi5t payor2 7,b7 t has ent]$ into employm5t by agreem5t "u section #ajd ) a s]vice provid] payee2 or 7,c7 = :om a s]vice recipi5t payee has elect$ to be classifi$ z an employee "u section #aje4 7#h7 ,employm5t by agreem5t ,! t]m employm5t by agreem5t means an agreem5t1 :e!r writt5 or o!rwise1 betwe5 a s]vice recipi5t payor & a s]vice provid] payee t demon/rably expresses _! mutual int5t to =m an employ]-employee relation%ip4 7#i7 ,=mal bona fide contractor ,! t]m =mal bona fide contractor1 :5 us$ ) respect to a s]vice provid] payee provid+ goods or s]vices to a s]vice recipi5t payor1 means a s]vice provid] payee :o-- 7,a7 is recogniz$ z a contractor "u applicable ,/ate law2 or 7,b7 is n requir$ to provide ! goods or s]vices exclusively = ! s]vice recipi5t payor & has-- 7i7 ent]$ into a writt5 contract gov]n+ ! t]ms ( ! goods or s]vices provid$ to ! s]vice recipi5t payor t is n designat$ z an employm5t by agreem5t2 7ii7 incurr$ unreimburs$ exp5ses relat$ to provid+ ! goods or s]vices to ! s]vice recipi5t payor annually t exce$ #e p]c5t ( ! total comp5sation made to ! s]vice provid] payee by ! s]vice recipi5t payor2 & 7iii7 n _h a sub/antial economic relation%ip or employm5t by agreem5t ) ! s]vice recipi5t payor z describ$ 9 section #ajd dur+ ! previ\s cal5d> ye>4 7#aj7 ,indep5d5t contractor ,! t]m indep5d5t contractor means a s]vice provid] payee :o-- 7,a7 is classifi$ z a m&atory indep5d5t contractor "u section #ajc2 or 7,b7 is classifi$ z an indep5d5t contractor "u section #aje4 7#aa7 ,lic5s$ pr(ession1 trade1 or occupation ,! t]m lic5s$ pr(ession1 trade1 or occupation means a pr(ession1 trade1 or occupation t may n be lawfully engag$ 9 unless a lic5se f a ,f$]al1 ,/ate1 or local gov]nm5t is obta9$4 7#ab7 ,limit$ economic relation%ip ,! t]m limit$ economic relation%ip means an economic relation%ip betwe5 a s]vice recipi5t payor & a s]vice provid] payee "u :i*-- 7,a7 ! comp5sation to ! s]vice provid] payee by ! s]vice recipi5t payor is bas$ on a p]iod ( "t work$2 7,b7 ! p]iod ( "t work$ = :i* ! s]vice provid] payee is comp5sat$ by ! s]vice recipi5t payor is less ?an #cj days p] cal5d> qu>t]2 & 7,c7 ! s]vice provid] payee is n requir$ to provide ! goods or s]vices exclusively = ! s]vice recipi5t payor4 7#ac7 ,money ,! t]m money means any legal t5d] z def9$ 9 section #eajc ( title #ca1 ,unit$ ,/ates ,code4 7#ad7 ,p]iod ( "t work$ ,! t]m p]iod ( "t work$ includes any specifi$ p]iod ( "t work$1 includ+ h\rly1 daily1 weekly1 bi-weekly1 bi-mon?ly1 mon?ly1 qu>t]ly1 or annually p]iods ( "t4 7#ae7 ,sales commission ,! t]m sales commission means comp5sation bas$ on sales made by ! s]vice provid] payee or by individuals manag$1 sup]vis$1 advis$1 or recruit$ by ! s]vice provid] payee4 7#af7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,labor4 7#ag7 ,s]vice provid] payee ,! t]m s]vice provid] payee means an individual provid+ goods or s]vices to a s]vice recipi5t payor 9 return = comp5sation paid to ! individual by ! s]vice recipi5t payor4 7#ah7 ,s]vice recipi5t payor ,! t]m s]vice recipi5t payor means a p]son receiv+ goods or s]vices f a s]vice provid] payee 9 return = comp5sation paid by ! p]son to ! s]vice provid] payee4 7#ai7 ,sub/antial economic relation%ip ,! t]m sub/antial economic relation%ip means an economic relation%ip betwe5 a s]vice recipi5t payor & a s]vice provid] payee :]e-- 7,a7 ! s]vice provid] payee is a natural p]son2 7,b7 m ?an #ge p]c5t ( ! comp5sation to ! s]vice provid] payee by ! s]vice recipi5t payor is bas$ on a p]iod ( "t work$2 7,c7 ! s]vice recipi5t payor det]m9es ! h\rs ( "w2 & 7,d7 ! s]vice recipi5t payor requires ! s]vice provid] payee to "w sub/antially full-"t = ! s]vice recipi5t payor = a p]iod ( #d consecutive weeks or m4 7#bj7 ,sub/antially full-"t ,! t]m sub/antially full-"t means an av]age ( #cj or m h\rs p] week dur+ ! relevant p]iod ( "t work$4 7#ba7 ,writt5 contract ,! t]m writt5 contract means writ+ suffici5t to indicate t a contract has be5 made betwe5 ! p>ties t is legally en=ceable 9 ! jurisdiction or jurisdictions :]e ! s]vices by ! s]vice provid] payee are p]=m$ or to be p]=m$4 #ajb4 ,classification 7a7 ,bifurcat$ classification ,= purposes ( ?is title1 a s]vice provid] payee %all be classifi$ z ei!r an employee or an indep5d5t contractor 9 accordance ) ! foll[+3 7#a7 ,m&atory indep5d5t contractors ,a s]vice provid] payee meet+ ! requirem5ts ( section #ajc %all be classifi$ z an indep5d5t contractor4 7#b7 ,m&atory employee classification ,a s]vice provid] payee meet+ ! requirem5ts ( section #ajd %all be classifi$ z an employee4 7#c7 ,elective classification s]vice provid] payees ,a s]vice provid] payee t meets nei!r ! requirem5ts ( section #ajc nor ! requirem5ts ( section #ajd %all be classifi$ z ! s]vice provid] payee elects 9 accordance ) section #aje4 7b7 ,responsibility = initial det]m9ation 7#a7 ,g5]al rule ,subject to p>agraph 7#b71 ! s]vice recipi5t payor is responsible = det]m9+ :e!r a s]vice provid] payee is prop]ly classifi$ z a m&atory indep5d5t contractor1 a m&atory employee1 or an elective classification s]vice provid] payee1 = purposes ( subsection 7a74 7#b7 ,exceptions ,! s]vice provid] payee is responsible = det]m9+ :e!r ! s]vice provid] payee is prop]ly classifi$ z a m&atory indep5d5t contractor if ! classification ( ! s]vice provid] payee z an indep5d5t contractor is bas$ on meet+ ! requirem5ts (-- 7,a7 section #ajc7b77;,a7 7relat+ to lic5s$ pr(essions1 trades1 or occupations72 7,b7 section #ajc7b77;,b7 7relat+ to bus9ess entities72 7,c7 section #ajc7b77;,e7 7relat+ to bona fide sole proprietors72 or 7,d7 section #ajc7b77;,f7 7relat+ to =mal bona fide contractors74 7#c7 ,tim+ ,! classification det]m9ation ( a s]vice provid] payee %all be made by ! s]vice recipi5t payor or s]vice provid] payee 7z requir$ "u ?is subsection7 imm$iately ^u ent]+ into an economic relation%ip betwe5 ! s]vice recipi5t payor & ! s]vice provid] payee4 7c7 ,reclassifications & p]iodic review ,a s]vice provid] payee or a s]vice recipi5t payor1 z applicable1 %all reclassify or review ! classification det]m9ation "u ?is section 9 accordance ) section #ajf4 #ajc4 ,m&atory indep5d5t contractor classification ,a s]vice provid] payee %all be classifi$ z an indep5d5t contractor if ! s]vice provid] payee-- 7#a7 is n classifi$ z an employee pursuant to section #ajd2 & 7#b7 meets "o or m ( ! foll[+ requirem5ts3 7,a7 ,lic5s$ pr(ession1 trade1 or occupation ,! s]vice provid] payee-- 7i7 is engag$ 9 a lic5s$ pr(ession1 trade1 or occupation2 & 7ii7 holds himself or h]self out z provid+ s]vices to ! public4 7,b7 ,bus9ess entity ,! s]vice provid] payee is a bus9ess entity4 7,c7 ,limit$ economic relation%ip ,! economic relation%ip betwe5 a s]vice recipi5t payor & a s]vice provid] payee is a limit$ economic relation%ip4 7,d7 ,direct sales ,! s]vice provid] payee is a direct sales s]vice provid] payee4 7,e7 ,bona fide sole proprietor ,! s]vice provid] payee is a bona fide sole proprietor4 7,f7 ,=mal bona fide contractor ,! s]vice provid] payee is a =mal bona fide contractor4 #ajd4 ,m&atory employee classification ,a s]vice provid] payee %all be classifi$ z an employee if ! s]vice provid] payee meets "o or m ( ! foll[+ requirem5ts3 7#a7 ,sub/antial economic relation%ip ,! economic relation%ip betwe5 a s]vice recipi5t payor & a s]vice provid] payee is a sub/antial economic relation%ip4 7#b7 ,employm5t by agreem5t ,!re is employm5t by agreem5t4 #aje4 ,elective classification s]vice provid] payees 7a7 ,elective classification s]vice provid] payees2 election requir$ ,a s]vice provid] payee t does n meet ei!r ( ! requirem5ts ( section #ajc or section #ajd is an elective classification s]vice provid] payee4 ,ea* elective classification s]vice provid] payee %all elect :e!r to be classifi$ z an employee or an indep5d5t contractor 9 accordance ) ?is section4 7b7 ,me?od ( election ,! elective classification s]vice provid] payee %all make ! election requir$ by ?is section 9 writ+ ^u ent]+ into an economic relation%ip ) a s]vice recipi5t payor4 ,subject to subsection 7c71 ! election ne$ n be 9 any p>ticul> =m z long z ! election-- 7#a7 cle>ly indicates ! s]vice provid] payee's int5t reg>d+ :e!r to be classifi$ z an indep5d5t contractor or an employee2 7#b7 is dat$2 7#c7 is sign$ by ! elective classification s]vice provid] payee2 & 7#d7 is c\nt]sign$ by ! s]vice recipi5t payor4 7c7 ,s]vice recipi5t payor c\nt] signature requir$ ,! elective classification s]vice provid] payee %all secure ! c\nt]-signature ( ! s]vice recipi5t payor ackn[l$g+ t ! s]vice recipi5t payor kn[s ! classification election made by ! s]vice provid] payee4 ,! election requir$ "u subsection 7a7 is n effective until ! c\nt]-signature ( ! s]vice recipi5t payor is secur$1 subject to subsection 7f74 7d7 ,tim+ ( election ,! election requir$ "u subsection 7a7 %all be made by ! elective classification s]vice provid] payee ^u ent]+ into an economic relation%ip ) a s]vice recipi5t payor4 ,failure by ! elective classification s]vice provid] payee to make ! election requir$ by subsection 7a7 )9 #ad days ( ent]+ into an economic relation%ip ) a s]vice recipi5t payor %all be subject to a p5alty "u subsection 7g77#a71 subject to subsection 7f74 7e7 ,record-keep+ ret5tion requirem5t ,bo? ! elective classification s]vice provid] payee & ! s]vice recipi5t payor are requir$ to ma9ta9 a copy ( ! c\nt]sign$ election requir$ "u subsection 7b7 = a p]iod ( #c ye>s foll[+ its c\nt]signature4 ,failure by ! elective classification s]vice provid] payee or ! s]vice recipi5t payor to ma9ta9 a copy ( ! c\nt]sign$ election requir$ by ?is section %all be subject to a p5alty "u subsection 7g77#b74 7f7 ,abs5ce ( c\nt]signature2 default rule ,9 ! ev5t t an elective classification s]vice provid] payee makes ! election requir$ "u subsection 7a7 except t ! elective classification s]vice provid] payee reque/s1 b does n receive1 ! c\nt]signature requir$ by subsection 7c7 )9 #ad days ( ent]+ into an economic relation%ip ) a s]vice recipi5t payor1 ! elective classification s]vice provid] payee %all be classifi$ z an indep5d5t contractor & %all n be 9 violation ( subsection 7g77#a74 7g7 ,p5alties 7#a7 ,p5alty = failure to make election ,! ,secret>y %all impose a p5alty n to exce$ #ajj on an elective classification s]vice provid] payee :o fails to make ! election requir$ by subsection 7a7 )9 #ad days ( ent]+ into an economic relation%ip ) a s]vice recipi5t payor4 7#b7 ,p5alty = failure to keep records relat+ to election ,! ,secret>y %all impose a p5alty n to exce$ #ajj on elective classification s]vice provid] payees or s]vice recipi5t payors :o fail to ma9ta9 ! records requir$ by subsection 7e74 7#c7 ,willful or reckless misclassification ,! ,secret>y %all impose a p5alty on a s]vice recipi5t payor or s]vice provid] payee responsible = a classification det]m9ation "u ?is section :o willfully or recklessly misclassifies a s]vice provid] payee z an indep5d5t contractor 9 an am\nt equal to #ae p]c5t ( ! comp5sation paid to ! indep5d5t contractor4 7h7 ,no requirem5t ,to ent] into economic relation%ip ,no?+ 9 ?is title %all be read z a requirem5t by a s]vice provid] payee or a s]vice recipi5t payor to ent] into an economic relation%ip4 #ajf4 ,*ange 9 classification2 p]iodic classification review 7a7 ,major *ange 9 ! nature ( ! economic relation%ip 7#a7 ,9 g5]al ,if !re is a major *ange 9 ! nature ( ! economic relation%ip betwe5 a s]vice provid] payee & a s]vice recipi5t payor1 !n a new classification det]m9ation %all be made by ! s]vice recipi5t payor or s]vice provid] payee responsible = classification det]m9ation pursuant to section #ajb7;b7 ^u ! major *ange 9 ! nature ( ! economic relation%ip4 7#b7 ,major *ange describ$ ,= purposes ( ?is section1 a major *ange 9 ! nature ( ! economic relation%ip means an increase or decrease ( #be p]c5t or m 9 ! h\rs work$ by1 or ! comp5sation paid to1 ! s]vice provid] payee by ! s]vice recipi5t payor 9 ! mo/ rec5t cal5d> qu>t] comp>$ to ! previ\s cal5d> qu>t]4 7#c7 ,effective date ,if a reclassification det]m9ation is made1 x %all be effective beg9n+ on ! fir/ day ( ! fir/ mon? t imm$iately foll[s ! det]m9ation4 7b7 ,*ange 9 classification = o!r reasons 7#a7 ,9 g5]al ,if !re is a *ange 9 ! nature ( ! economic relation%ip betwe5 a s]vice provid] payee & a s]vice recipi5t payor o!r ?an a major *ange 9 ! nature ( ! economic relation%ip describ$ 9 subsection 7a7 t a reasonable p]son %\ld anticipate c\ld *ange ! classification ( a s]vice provid] payee1 !n ! s]vice recipi5t payor or s]vice provid] payee responsible = classification det]m9ation pursuant to section #ajb7;b7 %all make a classification det]m9ation ^u ! *ange 9 ! nature ( ! economic relation%ip4 7#b7 ,examples ,*anges 9 ! nature ( ! economic relation%ip includ$ "u p>agraph 7#a7 include1 )\t limitation-- 7,a7 ! loss ( a lic5se by a s]vice recipi5t payee2 7,b7 ! =feiture ( a bus9ess entity *>t] by a s]vice recipi5t payee2 7,c7 a *ange 9 ! relative importance ( sales commissions 9 comp5sat+ a direct sales s]vice provid] payee2 or 7,d7 a *ange 9 ! requirem5t1 or lack !re(1 to p]=m s]vices exclusively = ! s]vice recipi5t payor4 7#c7 ,reclassification tim+ ,if a reclassification det]m9ation is made1 !n x %all be made effective ) respect to ! cal5d> qu>t] t beg9s imm$iately aft] ! date on :i* ! ev5t giv+ rise to ! *ange 9 ! nature ( ! economic relation%ip occurr$4 7c7 ,p]iodic review requirem5t2 frequ5cy 7#a7 ,9 g5]al ,! s]vice recipi5t payor or s]vice provid] payee responsible = a classification det]m9ation "u subsection 7a7 or 7b7 %all make annual det]m9ations = any cont9u+ economic relation%ips ) s]vice recipi5t payors or s]vice provid] payees1 z ! case may be4 ,^! p]iodic reviews %all be complet$ by ,janu>y #ca ) respect to cont9u+ economic relation%ips z ( ,decemb] #ca ( ! previ\s cal5d> ye>4 7#b7 ,effective date ( det]m9ation *anges ,if a reclassification det]m9ation is made z a result ( ?is review1 x %all be made effective beg9n+ on ! fir/ day ( ! fir/ mon? t imm$iately foll[s ! det]m9ation4 7d7 ,exemption ,= purposes ( ?is section1 if a s]vice provid] payee does n h m ?an #ajj h\rs work$ or be5 comp5sat$ m ?an a total ( #aj1jjj dur+ a cal5d> qu>t] 9 :i* ! reclassification det]m9ation is made1 !n ! s]vice provid] payor or s]vice provid] payee1 z ! case may be1 is exempt f ! requirem5ts ( ?is section4 ,,ii ,application to o!r laws #bja4 ,fair ,labor ,/&>ds ,act ( #aich ,section #c ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjc7 is am5d$-- 7#a7 by /rik+ subsection 7d7 & ins]t+ ! foll[+3 7d7 ,employ]-- 7#a7 except z o!rwise provid$ 9 ?is subsection1 has ! mean+ giv5 ! t]m 9 section #aja ( ! #ba/ ,c5tury ,work] ,act2 7#b7 includes any p]son 7includ+ a public ag5cy7 act+ directly or indirectly 9 ! int]e/ ( an employ] 9 relation to an employee2 & 7#c7 does n include any labor organization 7o!r ?an :5 act+ z an employ]7 or anyone act+ 9 ! capacity ( (fic] or ag5t ( su* labor organization4 2 7#b7 by /rik+ p>agraph 7#a7 ( subsection 7e7 & ins]t+ ! foll[+3 7#a7 ,except z provid$ 9 p>agraphs 7#b71 7#c71 7#d71 & 7#e71 ! t]m employee has ! mean+ giv5 ! t]m employee 9 section #aja ( ! #ba/ ,c5tury ,work] ,act4 2 & 7#c7 by /rik+ subsection 7g7 & ins]t+ ! foll[+3 7g7 7#a7 ,employ includes to suff] or p]mit to "w "u a sub/antial economic relation%ip 7z def9$ 9 section #aja ( ! #ba/ ,c5tury ,work] ,act7 betwe5 an employ] & employee4 7#b7 ,employm5t means ! provision ( goods or s]vices by an employee = an employ]4 4 #bjb4 ,national ,labor ,relations ,act ,section #b ( ! ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aeb7 is am5d$-- 7#a7 by /rik+ p>agraph 7#b7 & ins]t+ ! foll[+3 7#b7 ,! t]m employ]-- 7,a7 except z o!rwise provid$ 9 ?is p>agraph1 has ! mean+ giv5 ! t]m 9 section #aja ( ! #ba/ ,c5tury ,work] ,act2 7,b7 includes any p]son act+ z an ag5t ( an employ]1 directly or indirectly2 & 7,c7 does n include ! ,unit$ ,/ates or any :olly own$ ,gov]nm5t corporation1 or any ,f$]al ,res]ve ,bank1 or any ,/ate or political subdivision !re(1 or any p]son subject to ! ,railway ,labor ,act1 z am5d$ f "t to "t1 or any labor organization 7o!r ?an :5 act+ z an employ]71 or anyone act+ 9 ! capacity ( (fic] or ag5t ( su* labor organization4 2 7#b7 9 p>agraph 7#c71 by /rik+ %all include any employee1 & %all n be limit$ to ! employees ( a p>ticul> employ]1 unless ! ,act explicitly /ates o!rwise1 & %all & ins]t+ 1 except z o!rwise provid$ 9 ?is p>agraph1 has ! mean+ giv5 ! t]m employee 9 section #aja ( ! #ba/ ,c5tury ,work] ,act4 ,! t]m %all include any employee1 & %all n be limit$ to ! employees ( a p>ticul> employ]4 ,! t]m %all2 & 7#c7 by add+ at ! end ! foll[+3 7#ae7 ,! t]m employm5t means ! provision ( goods or s]vices by an employee = an employ]4 4 #bjc4 ,tax classification 7a7 ,employee & employ] ,section #ggja7;a77#bj7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#bj7 ,employee & employ] ,! t]ms employee & employ] h ! same mean+ giv5 su* t]ms 9 section #aja ( ! #ba/ ,c5tury ,work] ,act4 4 7b7 ,employm5t ,section #caba7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7b7 ,! t]m employm5t means any s]vices p]=m$ by an employee = an employ]4 4 7c7 ,con=m+ am5dm5ts 7#a7 ,section #caba ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subsection 7d74 7#b7 ,section #ccjf7;a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#c74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #bjd4 ,,gao /udy on *anges ne$$ to o!r ,f$]al laws 7a7 ,9 g5]al ,n lat] ?an #b ye>s aft] ! date ( enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all prep>e & submit to ,congress a report t id5tifies-- 7#a7 all cov]$ ,f$]al laws t utilize ! t]ms employee1 employ]1 employ1 & employm5t 9 ways t d n correspond ) ! def9itions ( ! t]ms employee & employ] "u section #aja ( ?is ,act2 & 7#b7 h[ h>moniz+ ! def9itions ( employee1 employ]1 employ1 & employm5t across all cov]$ ,f$]al laws w\ld alt] ea* cov]$ ,f$]al law4 7b7 ,def9ition ( cov]$ ,f$]al law ,9 ?is section1 ! t]m cov]$ ,f$]al law means ea* ( ! foll[+3 7#a7 ,! ,age ,discrim9ation 9 ,employm5t ,act ( #aifg 7#bi ,u4,s4,c4 #fba et seq471 includ+ subsections 7b7 & 7f7 ( section #aa1 & section #ae7;a71 ( su* ,act 7#bi ,u4,s4,c4 #fcj7;b7 & 7f72 #bi ,u4,s4,c4 #fcc;a7a774 7#b7 ,! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaja et seq471 includ+ p>agraphs 7#d7 & 7#e7 ( section #aja1 & section #eaj1 ( su* ,act 7#db ,u4,s4,c4 #abaaa7d7 & 7#e72 #db ,u4,s4,c4 #abbji74 7#c7 ,title ,,vii ( ! ,civil ,rights ,act ( #aifd 7#db ,u4,s4,c4 #bjjj;e et seq471 includ+ subsections 7b7 & 7f7 ( section #gja1 & section #gag7;a71 ( su* title 7#db ,u4,s4,c4 #bjjj;e7b7 & 7f72 #db ,u4,s4,c4 #bjjj;e-#af7;a774 7#d7 ,section #cjd7;a7 ( ! ,civil ,rights ,act ( #aiia 7#db ,u4,s4,c4 #bjjj;e-#af;c7a774 7#e7 ,! ,congressional ,acc\ntability ,act ( #aiie 7#b ,u4,s4,c4 #acja et seq471 includ+ section #bja ( su* ,act 7#b ,u4,s4,c4 #acaa74 7#f7 ,! ,employee ,polygraph ,protection ,act ( #aihh 7#bi ,u4,s4,c4 #bjja et seq471 includ+ section #b7b7 ( su* ,act 7#bi ,u4,s4,c4 #bjja7b774 7#g7 ,! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajja et seq471 includ+ p>agraphs 7#e7 & 7#f7 ( section #c ( su* ,act 7#bi ,u4,s4,c4 #ajjb7e71 7#f77 & "p #f ( subtitle ,b ( title ,i ( su* ,act 7relat+ to heal? insurance cont9uation by employees7 7#bi ,u4,s4,c4 #aafa et seq474 7#h7 ,! ,family & ,m$ical ,leave ,act ( #aiic 7#bi ,u4,s4,c4 #bfja et seq471 includ+ p>agraphs 7#c7 & 7#d7 ( section #aja ( su* ,act 7#bi ,u4,s4,c4 #bfaa7c7 & 7#d774 7#i7 ,! ,fair ,cr$it ,report+ ,act 7#ae ,u4,s4,c4 #afha et seq471 includ+ section #fjc7;h7 ( su* ,act 7#ae ,u4,s4,c4 #afha;a7h774 7#aj7 ,title ,,ii ( ! ,g5etic ,in=mation ,nondiscrim9ation ,act ( #bjjh 7#db ,u4,s4,c4 #bjjj;ff et seq471 includ+ section #bja7b7 ( su* ,act 7#db ,u4,s4,c4 #bjjj;ff7#b774 7#aa7 ,! ,gov]nm5t ,employee ,rights ,act ( #aiia 7#db ,u4,s4,c4 #bjjj;e-#af;a et seq474 7#ab7 ,! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq474 7#ac7 ,! ,labor-,managem5t ,report+ & ,disclosure ,act ( #aiei 7#bi ,u4,s4,c4 #dja et seq471 includ+ subsections 7e7 & 7f7 ( section #c ( su* ,act 7#bi ,u4,s4,c4 #djb7;e7 & 7f774 7#ad7 ,! ,occupational ,safety & ,heal? ,act ( #aigj 7#bi ,u4,s4,c4 #fea et seq471 includ+ p>agraphs 7#e7 & 7#f7 ( section #c ( su* ,act 7#bi ,u4,s4,c4 #feb7e7 & 7#f774 7#ae7 ,subtitle ,b ( title ,i ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7#db ,u4,s4,c4 #ahjja et seq474 7#af7 ,! ,rehabilitation ,act ( #aigc 7#bi ,u4,s4,c4 #gja et seq471 includ+ section #eja ( su* ,act 7#bi ,u4,s4,c4 #gia74 7#ag7 ,! ,work] ,adju/m5t & ,retra9+ ,notification ,act 7#bi ,u4,s4,c4 #baja et seq471 includ+ section #b7;a7 ( su* ,act 7#bi ,u4,s4,c4 #baja7;a774 7#ah7 ,section #aigg;,a ( ! ,revis$ ,/atutes 7#db ,u4,s4,c4 #aiha;a74 7#ai7 ,section #daa ( title #c1 ,unit$ ,/ates ,code4 7#bj7 ,*apt] #ha ( title #e1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,f$]al ,employees' ,comp5sation ,act71 includ+ p>agraphs 7#a7 & 7#ab7 ( section #haja ( su* title4 7#ba7 ,sub*apt] ,,iv ( *apt] #ca ( title #dj1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,davis-,bacon ,act74 7#bb7 ,*apt] #dc ( title #ch1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,uni=m$ ,s]vices ,employm5t & ,reemploym5t ,rights ,act71 includ+ p>agraphs 7#c7 & 7#d7 ( section #dcjc ( su* title4 7#bc7 ,*apt] #cg ( title #dj1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,contract ,"w ,h\rs & ,safety ,/&>ds ,act71 includ+ section #cgja7;b77#b7 ( su* title4 7#bd7 ,*apt] #fg ( title #da1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,mc,namara-,o',h>a ,s]vice ,contract ,act71 includ+ section #fgja7c7 ( su* title4 7#be7 ,*apt] #ha ( title #da1 ,unit$ ,/ates ,code 7commonly ref]r$ to z ! ,drug-,free ,workplace ,act71 includ+ section #haja7;a77#f7 ( su* title4