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Code · BILL · 116th Congress · S. 4318 (Introduced in Senate) — To provide assistance to American workers, families, and employers during the COVID–19 pandemic. · Sec. 214

Sec. 214. COVID–19 assistance provided to independent contractors

331 words·~2 min read·/bill/116/s/4318/is/section-214·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

With respect to an individual providing services for compensation for any service recipient or through any marketplace platform, if the service recipient or marketplace platform operator provides any of the benefits described in subsection
(c)to such individual, the provision of such benefits shall not be taken into account in determining the status of such individual as an employee for purposes of the Internal Revenue Code of 1986. Any benefit described in subsection
(c)(other than paragraph
(1)thereof) which is provided as described in subsection
(a)by a service recipient or marketplace platform operator shall be treated for purposes of section 139 of the Internal Revenue Code of 1986 as a qualified disaster relief payment to the individual so described. The benefits described in this subsection are— financial assistance provided to an individual while the individual is not performing services for the service recipient or through the marketplace platform, or is performing reduced services or reduced hours of service, because of COVID–19; health care benefits provided to an individual which are related to COVID–19, including testing of the individual for, or for antibodies related to, COVID–19; equipment to protect the individual, service recipients, or customers from contracting COVID–19, including masks, gloves, and disinfectants; cleaning products or services related to preventing the spread of COVID–19; and training, standards, and guidelines or other similar information provided to an individual related to COVID–19. For purposes of this section— The term marketplace platform operator means any person operating a marketplace platform. The term marketplace platform means any digital website, mobile application, or similar system that facilitates the provision of goods or services by providers to recipients. For purposes of this section, the term COVID–19 means coronavirus disease 2019. Except where the context clearly indicates otherwise, any reference in this section to such disease shall be treated as including a reference to the virus which causes such disease. This section shall only apply to benefits provided after March 12, 2020, and before January 1, 2021.
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