Sec. 4. Amendments to the Internal Revenue Code of 1986 and ERISA
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Chapter 25 of the Internal Revenue Code of 1986 is amended by inserting after section 3508 the following new section: For purposes of this title, in the case of services performed pursuant to a worker flexibility agreement— the individual performing such services shall not be treated as an employee; and the person for whom such services are performed shall not be treated as an employer. For purposes of this section, the term worker flexibility agreement has the meaning given such term under section 3(z) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(z) ). .
The table of sections for chapter 25 of such Code is amended by inserting after the item relating to section 3508 the following new item: Sec. 3508A. Treatment of services performed under worker flexibility agreements. . Section 3(40)(A) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(40)(A) ) is amended— in clause (ii), by striking or ; in clause (iii), by striking the period and inserting , and ; and by adding at the end the following: by an entity for individuals who have entered into a worker flexibility agreement, as defined in section 3(z) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(z) ). .
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