{
  "legislationId": "119_S_4010",
  "lastUpdate": "2026-03-21T12:39:41.715Z",
  "history": [
    {
      "timestamp": "2026-03-21T12:39:41.715Z",
      "source_url": "https://www.congress.gov/119/bills/s4010/BILLS-119s4010is.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). 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Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4010 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4010 To clarify the classification of service provider payees as employees or independent contractors in Federal law. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 5, 2026 Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To clarify the classification of service provider payees as employees or independent contractors in Federal law. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``21st Century Worker Act''. SEC. 2. TABLE OF CONTENTS. The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES Sec. 101. Definitions. Sec. 102. Classification. Sec. 103. Mandatory independent contractor classification. Sec. 104. Mandatory employee classification. Sec. 105. Elective classification service provider payees. Sec. 106. Change in classification; periodic classification review. TITLE II--APPLICATION TO OTHER LAWS Sec. 201. Fair Labor Standards Act of 1938. Sec. 202. National Labor Relations Act. Sec. 203. Tax classification. Sec. 204. GAO study on changes needed to other Federal laws. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES SEC. 101. DEFINITIONS. In this title: (1) Bona fide sole proprietor.--The term ``bona fide sole proprietor'' means a service provider payee who-- (A) has entered into a written contract governing the terms of the goods or services provided to a service recipient payor and the contract is not an employment by agreement; (B) is not required to provide the goods or services exclusively for the service recipient payor; and (C) has not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (2) Business entity.--The term ``business entity''-- (A) means a corporation, limited liability company, limited partnership, limited liability partnership, limited liability limited partnership, statutory business trust, or a similar entity formed under the laws of the United States, under the law of a State or United States territory (including the District of Columbia), or under the laws of a foreign country; and (B) includes a general partnership not described in subparagraph (A) that has registered to do business under State or local law. (3) Compensation.-- (A) In general.--The term ``compensation''-- (i) means consideration paid by a service recipient payor to a service provider payee for goods or services provided; and (ii) includes payments in money, payments in property, wages, salaries, benefits, and other types of payment. (B) Fair market value.--For purposes of determining the amount of compensation, the value of payments in a form other than legal tender shall be determined by the fair market value of the payment on the date of payment. (4) Direct sales service provider payee.--The term ``direct sales service provider payee'' means a service provider payee who is a direct seller, as defined in section 3508(b) of the Internal Revenue Code of 1986. (5) Elective classification service provider payee.--The term ``elective classification service provider payee'' means a service provider payee who is not classified as either-- (A) a mandatory independent contractor under section 103; or (B) a mandatory employee under section 104. (6) Employee.--The term ``employee'' means an individual who-- (A) is a service provider payee; and (B) is-- (i) classified as a mandatory employee under section 104; or (ii) classified as an employee under section 105. (7) Employer.--The term ``employer'' means a service recipient payor-- (A) that is in a substantial economic relationship with a service provider payee who is classified as an employee under section 104 with respect to the service recipient payor; (B) that has entered into employment by agreement under section 104 with a service provider payee; or (C) for whom a service recipient payee has elected to be classified as an employee under section 105. (8) Employment by agreement.--The term ``employment by agreement'' means an agreement, whether written or otherwise, between a service recipient payor and a service provider payee that demonstrably expresses their mutual intent to form an employer-employee relationship. (9) Formal bona fide contractor.--The term ``formal bona fide contractor'', when used with respect to a service provider payee providing goods or services to a service recipient payor, means a service provider payee who-- (A) is recognized as a contractor under applicable State law; or (B) is not required to provide the goods or services exclusively for the service recipient payor and has-- (i) entered into a written contract governing the terms of the goods or services provided to the service recipient payor that is not designated as an employment by agreement; (ii) incurred unreimbursed expenses related to providing the goods or services to the service recipient payor annually that exceed 5 percent of the total compensation made to the service provider payee by the service recipient payor; and (iii) not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (10) Independent contractor.--The term ``independent contractor'' means a service provider payee who-- (A) is classified as a mandatory independent contractor under section 103; or (B) is classified as an independent contractor under section 105. (11) Licensed profession, trade, or occupation.--The term ``licensed profession, trade, or occupation'' means a profession, trade, or occupation that may not be lawfully engaged in unless a license from a Federal, State, or local government is obtained. (12) Limited economic relationship.--The term ``limited economic relationship'' means an economic relationship between a service recipient payor and a service provider payee under which-- (A) the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (B) the period of time worked for which the service provider payee is compensated by the service recipient payor is less than 30 days per calendar quarter; and (C) the service provider payee is not required to provide the goods or services exclusively for the service recipient payor. (13) Money.--The term ``money'' means any legal tender as defined in section 5103 of title 31, United States Code. (14) Period of time worked.--The term ``period of time worked'' includes any specified period of time worked, including hourly, daily, weekly, bi-weekly, bi-monthly, monthly, quarterly, or annually periods of time. (15) Sales commission.--The term ``sales commission'' means compensation based on sales made by the service provider payee or by individuals managed, supervised, advised, or recruited by the service provider payee. (16) Secretary.--The term ``Secretary'' means the Secretary of Labor. (17) Service provider payee.--The term ``service provider payee'' means an individual providing goods or services to a service recipient payor in return for compensation paid to the individual by the service recipient payor. (18) Service recipient payor.--The term ``service recipient payor'' means a person receiving goods or services from a service provider payee in return for compensation paid by the person to the service provider payee. (19) Substantial economic relationship.--The term ``substantial economic relationship'' means an economic relationship between a service recipient payor and a service provider payee where-- (A) the service provider payee is a natural person; (B) more than 75 percent of the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (C) the service recipient payor determines the hours of work; and (D) the service recipient payor requires the service provider payee to work substantially full-time for the service recipient payor for a period of 4 consecutive weeks or more. (20) Substantially full-time.--The term ``substantially full-time'' means an average of 30 or more hours per week during the relevant period of time worked. (21) Written contract.--The term ``written contract'' means writing sufficient to indicate that a contract has been made between the parties that is legally enforceable in the jurisdiction or jurisdictions where the services by the service provider payee are performed or to be performed. SEC. 102. CLASSIFICATION. (a) Bifurcated Classification.--For purposes of this title, a service provider payee shall be classified as either an employee or an independent contractor in accordance with the following: (1) Mandatory independent contractors.--A service provider payee meeting the requirements of section 103 shall be classified as an independent contractor. (2) Mandatory employee classification.--A service provider payee meeting the requirements of section 104 shall be classified as an employee. (3) Elective classification service provider payees.--A service provider payee that meets neither the requirements of section 103 nor the requirements of section 104 shall be classified as the service provider payee elects in accordance with section 105. (b) Responsibility for Initial Determination.-- (1) General rule.--Subject to paragraph (2), the service recipient payor is responsible for determining whether a service provider payee is properly classified as a mandatory independent contractor, a mandatory employee, or an elective classification service provider payee, for purposes of subsection (a). (2) Exceptions.--The service provider payee is responsible for determining whether the service provider payee is properly classified as a mandatory independent contractor if the classification of the service provider payee as an independent contractor is based on meeting the requirements of-- (A) section 103(2)(A) (relating to licensed professions, trades, or occupations); (B) section 103(2)(B) (relating to business entities); (C) section 103(2)(E) (relating to bona fide sole proprietors); or (D) section 103(2)(F) (relating to formal bona fide contractors). (3) Timing.--The classification determination of a service provider payee shall be made by the service recipient payor or service provider payee (as required under this subsection) immediately upon entering into an economic relationship between the service recipient payor and the service provider payee. (c) Reclassifications and Periodic Review.--A service provider payee or a service recipient payor, as applicable, shall reclassify or review the classification determination under this section in accordance with section 106. SEC. 103. MANDATORY INDEPENDENT CONTRACTOR CLASSIFICATION. A service provider payee shall be classified as an independent contractor if the service provider payee-- (1) is not classified as an employee pursuant to section 104; and (2) meets one or more of the following requirements: (A) Licensed profession, trade, or occupation.--The service provider payee-- (i) is engaged in a licensed profession, trade, or occupation; and (ii) holds himself or herself out as providing services to the public. (B) Business entity.--The service provider payee is a business entity. (C) Limited economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a limited economic relationship. (D) Direct sales.--The service provider payee is a direct sales service provider payee. (E) Bona fide sole proprietor.--The service provider payee is a bona fide sole proprietor. (F) Formal bona fide contractor.--The service provider payee is a formal bona fide contractor. SEC. 104. MANDATORY EMPLOYEE CLASSIFICATION. A service provider payee shall be classified as an employee if the service provider payee meets one or more of the following requirements: (1) Substantial economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a substantial economic relationship. (2) Employment by agreement.--There is employment by agreement. SEC. 105. ELECTIVE CLASSIFICATION SERVICE PROVIDER PAYEES. (a) Elective Classification Service Provider Payees; Election Required.--A service provider payee that does not meet either of the requirements of section 103 or section 104 is an elective classification service provider payee. Each elective classification service provider payee shall elect whether to be classified as an employee or an independent contractor in accordance with this section. (b) Method of Election.--The elective classification service provider payee shall make the election required by this section in writing upon entering into an economic relationship with a service recipient payor. Subject to subsection (c), the election need not be in any particular form as long as the election-- (1) clearly indicates the service provider payee's intent regarding whether to be classified as an independent contractor or an employee; (2) is dated; (3) is signed by the elective classification service provider payee; and (4) is countersigned by the service recipient payor. (c) Service Recipient Payor Counter Signature Required.--The elective classification service provider payee shall secure the counter-signature of the service recipient payor acknowledging that the service recipient payor knows the classification election made by the service provider payee. The election required under subsection (a) is not effective until the counter-signature of the service recipient payor is secured, subject to subsection (f). (d) Timing of Election.--The election required under subsection (a) shall be made by the elective classification service provider payee upon entering into an economic relationship with a service recipient payor. Failure by the elective classification service provider payee to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor shall be subject to a penalty under subsection (g)(1), subject to subsection (f). (e) Record-keeping Retention Requirement.--Both the elective classification service provider payee and the service recipient payor are required to maintain a copy of the countersigned election required under subsection (b) for a period of 3 years following its countersignature. Failure by the elective classification service provider payee or the service recipient payor to maintain a copy of the countersigned election required by this section shall be subject to a penalty under subsection (g)(2). (f) Absence of Countersignature; Default Rule.--In the event that an elective classification service provider payee makes the election required under subsection (a) except that the elective classification service provider payee requests, but does not receive, the countersignature required by subsection (c) within 14 days of entering into an economic relationship with a service recipient payor, the elective classification service provider payee shall be classified as an independent contractor and shall not be in violation of subsection (g)(1). (g) Penalties.-- (1) Penalty for failure to make election.--The Secretary shall impose a penalty not to exceed $100 on an elective classification service provider payee who fails to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor. (2) Penalty for failure to keep records relating to election.--The Secretary shall impose a penalty not to exceed $100 on elective classification service provider payees or service recipient payors who fail to maintain the records required by subsection (e). (3) Willful or reckless misclassification.--The Secretary shall impose a penalty on a service recipient payor or service provider payee responsible for a classification determination under this section who willfully or recklessly misclassifies a service provider payee as an independent contractor in an amount equal to 15 percent of the compensation paid to the independent contractor. (h) No Requirement To Enter Into Economic Relationship.--Nothing in this title shall be read as a requirement by a service provider payee or a service recipient payor to enter into an economic relationship. SEC. 106. CHANGE IN CLASSIFICATION; PERIODIC CLASSIFICATION REVIEW. (a) Major Change in the Nature of the Economic Relationship.-- (1) In general.--If there is a major change in the nature of the economic relationship between a service provider payee and a service recipient payor, then a new classification determination shall be made by the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) upon the major change in the nature of the economic relationship. (2) Major change described.--For purposes of this section, a major change in the nature of the economic relationship means an increase or decrease of 25 percent or more in the hours worked by, or the compensation paid to, the service provider payee by the service recipient payor in the most recent calendar quarter compared to the previous calendar quarter. (3) Effective date.--If a reclassification determination is made, it shall be effective beginning on the first day of the first month that immediately follows the determination. (b) Change in Classification for Other Reasons.-- (1) In general.--If there is a change in the nature of the economic relationship between a service provider payee and a service recipient payor other than a major change in the nature of the economic relationship described in subsection (a) that a reasonable person should anticipate could change the classification of a service provider payee, then the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) shall make a classification determination upon the change in the nature of the economic relationship. (2) Examples.--Changes in the nature of the economic relationship included under paragraph (1) include, without limitation-- (A) the loss of a license by a service recipient payee; (B) the forfeiture of a business entity charter by a service recipient payee; (C) a change in the relative importance of sales commissions in compensating a direct sales service provider payee; or (D) a change in the requirement, or lack thereof, to perform services exclusively for the service recipient payor. (3) Reclassification timing.--If a reclassification determination is made, then it shall be made effective with respect to the calendar quarter that begins immediately after the date on which the event giving rise to the change in the nature of the economic relationship occurred. (c) Periodic Review Requirement; Frequency.-- (1) In general.--The service recipient payor or service provider payee responsible for a classification determination under subsection (a) or (b) shall make annual determinations for any continuing economic relationships with service recipient payors or service provider payees, as the case may be. These periodic reviews shall be completed by January 31 with respect to continuing economic relationships as of December 31 of the previous calendar year. (2) Effective date of determination changes.--If a reclassification determination is made as a result of this review, it shall be made effective beginning on the first day of the first month that immediately follows the determination. (d) Exemption.--For purposes of this section, if a service provider payee does not have more than 100 hours worked or been compensated more than a total of $10,000 during a calendar quarter in which the reclassification determination is made, then the service provider payor or service provider payee, as the case may be, is exempt from the requirements of this section. TITLE II--APPLICATION TO OTHER LAWS SEC. 201. FAIR LABOR STANDARDS ACT OF 1938. Section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203) is amended-- (1) by striking subsection (d) and inserting the following: ``(d) `Employer'-- ``(1) except as otherwise provided in this subsection, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(2) includes any person (including a public agency) acting directly or indirectly in the interest of an employer in relation to an employee; and ``(3) does not include any labor organization (other than when acting as an employer) or anyone acting in the capacity of officer or agent of such labor organization.''; (2) by striking paragraph (1) of subsection (e) and inserting the following: ``(1) Except as provided in paragraphs (2), (3), (4), and (5), the term `employee' has the meaning given the term `employee' in section 101 of the 21st Century Worker Act.''; and (3) by striking subsection (g) and inserting the following: ``(g)(1) `Employ' includes to suffer or permit to work under a substantial economic relationship (as defined in section 101 of the 21st Century Worker Act) between an employer and employee. ``(2) `Employment' means the provision of goods or services by an employee for an employer.''. SEC. 202. NATIONAL LABOR RELATIONS ACT. Section 2 of the National Labor Relations Act (29 U.S.C. 152) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) The term `employer'-- ``(A) except as otherwise provided in this paragraph, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(B) includes any person acting as an agent of an employer, directly or indirectly; and ``(C) does not include the United States or any wholly owned Government corporation, or any Federal Reserve Bank, or any State or political subdivision thereof, or any person subject to the Railway Labor Act, as amended from time to time, or any labor organization (other than when acting as an employer), or anyone acting in the capacity of officer or agent of such labor organization.''; (2) in paragraph (3), by striking ``shall include any employee, and shall not be limited to the employees of a particular employer, unless the Act explicitly states otherwise, and shall'' and inserting ``, except as otherwise provided in this paragraph, has the meaning given the term `employee' in section 101 of the 21st Century Worker Act. The term shall include any employee, and shall not be limited to the employees of a particular employer. The term shall''; and (3) by adding at the end the following: ``(15) The term `employment' means the provision of goods or services by an employee for an employer.''. SEC. 203. TAX CLASSIFICATION. (a) Employee and Employer.--Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: ``(20) Employee and employer.--The terms `employee' and `employer' have the same meaning given such terms in section 101 of the 21st Century Worker Act.''. (b) Employment.--Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: ``(b) The term `employment' means any services performed by an employee for an employer.''. (c) Conforming Amendments.-- (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 204. GAO STUDY ON CHANGES NEEDED TO OTHER FEDERAL LAWS. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare and submit to Congress a report that identifies-- (1) all covered Federal laws that utilize the terms ``employee'', ``employer'', ``employ'', and ``employment'' in ways that do not correspond with the definitions of the terms ``employee'' and ``employer'' under section 101 of this Act; and (2) how harmonizing the definitions of ``employee'', ``employer'', ``employ'', and ``employment'' across all covered Federal laws would alter each covered Federal law. (b) Definition of Covered Federal Law.--In this section, the term ``covered Federal law'' means each of the following: (1) The Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et seq.), including subsections (b) and (f) of section 11, and section 15(a), of such Act (29 U.S.C. 630(b) and (f); 29 U.S.C. 633a(a)). (2) The Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), including paragraphs (4) and (5) of section 101, and section 510, of such Act (42 U.S.C. 12111(4) and (5); 42 U.S.C. 12209). (3) Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), including subsections (b) and (f) of section 701, and section 717(a), of such title (42 U.S.C. 2000e(b) and (f); 42 U.S.C. 2000e-16(a)). (4) Section 304(a) of the Civil Rights Act of 1991 (42 U.S.C. 2000e-16c(a)). (5) The Congressional Accountability Act of 1995 (2 U.S.C. 1301 et seq.), including section 201 of such Act (2 U.S.C. 1311). (6) The Employee Polygraph Protection Act of 1988 (29 U.S.C. 2001 et seq.), including section 2(2) of such Act (29 U.S.C. 2001(2)). (7) The Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 1002(5), (6)) and part 6 of subtitle B of title I of such Act (relating to health insurance continuation by employees) (29 U.S.C. 1161 et seq.). (8) The Family and Medical Leave Act of 1993 (29 U.S.C. 2601 et seq.), including paragraphs (3) and (4) of section 101 of such Act (29 U.S.C. 2611(3) and (4)). (9) The Fair Credit Reporting Act (15 U.S.C. 1681 et seq.), including section 603(h) of such Act (15 U.S.C. 1681a(h)). (10) Title II of the Genetic Information Nondiscrimination Act of 2008 (42 U.S.C. 2000ff et seq.), including section 201(2) of such Act (42 U.S.C. 2000ff(2)). (11) The Government Employee Rights Act of 1991 (42 U.S.C. 2000e-16a et seq.). (12) The Immigration and Nationality Act (8 U.S.C. 1101 et seq.). (13) The Labor-Management Reporting and Disclosure Act of 1959 (29 U.S.C. 401 et seq.), including subsections (e) and (f) of section 3 of such Act (29 U.S.C. 402(e) and (f)). (14) The Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 652(5) and (6)). (15) Subtitle B of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18001 et seq.). (16) The Rehabilitation Act of 1973 (29 U.S.C. 701 et seq.), including section 501 of such Act (29 U.S.C. 791). (17) The Worker Adjustment and Retraining Notification Act (29 U.S.C. 2101 et seq.), including section 2(a) of such Act (29 U.S.C. 2101(a)). (18) Section 1977A of the Revised Statutes (42 U.S.C. 1981a). (19) Section 411 of title 3, United States Code. (20) Chapter 81 of title 5, United States Code (commonly known as the ``Federal Employees' Compensation Act''), including paragraphs (1) and (12) of section 8101 of such title. (21) Subchapter IV of chapter 31 of title 40, United States Code (commonly known as the ``Davis-Bacon Act''). (22) Chapter 43 of title 38, United States Code (commonly known as the ``Uniformed Services Employment and Reemployment Rights Act''), including paragraphs (3) and (4) of section 4303 of such title. (23) Chapter 37 of title 40, United States Code (commonly known as the ``Contract Work Hours and Safety Standards Act''), including section 3701(b)(2) of such title. (24) Chapter 67 of title 41, United States Code (commonly known as the ``McNamara-O'Hara Service Contract Act''), including section 6701(3) of such title. (25) Chapter 81 of title 41, United States Code (commonly referred to as the ``Drug-Free Workplace Act''), including section 8101(a)(6) of such title. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Ustawa o pracowniku XXI wieku: Nowe zasady rozróżniania pracownika od zleceniobiorcy\",\n  \"pl_summary\": \"Ustawa wprowadza jasne zasady określające, kiedy osoba wykonująca pracę jest pracownikiem, a kiedy niezależnym wykonawcą, co wpływa na podatki i prawa pracownicze. W wielu sytuacjach to sam pracujący będzie mógł zdecydować o formie swojego zatrudnienia poprzez pisemne oświadczenie.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie jasnych definicji, kto musi być uznany za pracownika etatowego, a kto za niezależnego wykonawcę.\",\n    \"Możliwość samodzielnego wyboru statusu zatrudnienia w sytuacjach, które nie są jednoznacznie określone przez prawo.\",\n    \"Automatyczne uznanie za pracownika osób pracujących powyżej 30 godzin tygodniowo dla jednego klienta przez co najmniej miesiąc.\",\n    \"Ochrona przed błędnym zatrudnieniem dzięki karom finansowym dla firm za umyślne wprowadzanie w błąd co do statusu pracownika.\",\n    \"Ujednolicenie przepisów dotyczących pracy w prawie podatkowym, prawie pracy i ubezpieczeniach społecznych.\"\n  ],\n  \"eng_ai_title\": \"21st Century Worker Act: Clear Rules for Employees and Independent Contractors\",\n  \"eng_summary\": \"This act establishes clear criteria to distinguish between employees and independent contractors, affecting your taxes and labor rights. It allows workers in many situations to choose their preferred classification through a written agreement with their payer.\",\n  \"eng_key_points\": [\n    \"Establishes clear definitions for who must be classified as an employee versus an independent contractor.\",\n    \"Allows workers to choose their own employment status if they do not fall into mandatory legal categories.\",\n    \"Automatic employee status for individuals working 30+ hours per week for a single payer for at least four weeks.\",\n    \"Financial penalties for companies that intentionally or recklessly misclassify workers to avoid responsibilities.\",\n    \"Standardizes worker definitions across tax, labor, and federal benefit laws to reduce confusion.\"\n  ],\n  \"de_ai_title\": \"21st Century Worker Act: Neue Regeln für Angestellte und Freiberufler\",\n  \"de_summary\": \"Dieses Gesetz legt klare Kriterien fest, um zwischen Angestellten und unabhängigen Auftragnehmern zu unterscheiden, was sich auf Steuern und Arbeitsrechte auswirkt. In vielen Fällen können Arbeitnehmer ihre Einstufung durch eine schriftliche Vereinbarung selbst wählen.\",\n  \"de_key_points\": [\n    \"Klare Definitionen zur Unterscheidung zwischen fest angestellten Mitarbeitern und freien Auftragnehmern.\",\n    \"Wahlrecht für Arbeitnehmer bei der Festlegung ihres Status in rechtlich nicht eindeutigen Fällen.\",\n    \"Automatischer Status als Angestellter bei einer Arbeitszeit von über 30 Stunden pro Woche für einen einzigen Auftraggeber.\",\n    \"Geldstrafen für Unternehmen, die Mitarbeiter vorsätzlich falsch einstufen, um Kosten zu sparen.\",\n    \"Vereinheitlichung der Arbeitsdefinitionen in Steuer-, Arbeits- und Sozialversicherungsgesetzen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur le travailleur du 21e siècle : Clarification du statut d'employé et de contractuel\",\n  \"fr_summary\": \"Cette loi établit des critères clairs pour distinguer les employés des prestataires indépendants, impactant vos impôts et vos droits sociaux. Elle permet aux travailleurs, dans de nombreux cas, de choisir leur statut via un accord écrit.\",\n  \"fr_key_points\": [\n    \"Définitions précises pour déterminer qui est salarié et qui est travailleur indépendant.\",\n    \"Possibilité pour le travailleur de choisir son propre statut dans les situations intermédiaires.\",\n    \"Statut de salarié automatique pour toute personne travaillant plus de 30 heures par semaine pour un seul client.\",\n    \"Sanctions financières pour les entreprises qui classent mal leurs travailleurs de manière intentionnelle.\",\n    \"Harmonisation des définitions du travail dans les lois fiscales, sociales et du travail.\"\n  ],\n  \"es_ai_title\": \"Ley del Trabajador del Siglo XXI: Nuevas reglas para empleados y contratistas\",\n  \"es_summary\": \"Esta ley establece criterios claros para distinguir entre empleados y contratistas independientes, afectando sus impuestos y derechos laborales. Permite que los trabajadores en muchas situaciones elijan su clasificación mediante un acuerdo escrito.\",\n  \"es_key_points\": [\n    \"Reglas claras para determinar quién debe ser considerado empleado y quién contratista independiente.\",\n    \"Derecho a elegir el estatus laboral en casos que no estén obligatoriamente definidos por la ley.\",\n    \"Clasificación automática como empleado si se trabaja más de 30 horas semanales para un solo pagador.\",\n    \"Multas para empresas que clasifiquen incorrectamente a los trabajadores de forma deliberada.\",\n    \"Unificación de las definiciones de empleo en las leyes fiscales y laborales para evitar confusiones.\"\n  ],\n  \"it_ai_title\": \"21st Century Worker Act: Nuove regole per dipendenti e collaboratori autonomi\",\n  \"it_summary\": \"Questa legge stabilisce criteri chiari per distinguere tra dipendenti e collaboratori autonomi, influenzando tasse e diritti sul lavoro. Consente ai lavoratori, in molti casi, di scegliere la propria classificazione tramite un accordo scritto.\",\n  \"it_key_points\": [\n    \"Definizioni chiare per distinguere tra lavoro dipendente e collaborazioni autonome.\",\n    \"Possibilità per il lavoratore di scegliere il proprio inquadramento in situazioni non obbligatorie per legge.\",\n    \"Inquadramento automatico come dipendente per chi lavora oltre 30 ore a settimana per un unico committente.\",\n    \"Sanzioni pecuniarie per le aziende che classificano erroneamente i lavoratori in modo intenzionale.\",\n    \"Standardizzazione delle definizioni di lavoro tra fisco, diritto del lavoro e previdenza.\"\n  ],\n  \"nl_ai_title\": \"21st Century Worker Act: Nieuwe regels voor werknemers en zelfstandigen\",\n  \"nl_summary\": \"Deze wet stelt duidelijke criteria vast om onderscheid te maken tussen werknemers en zelfstandige ondernemers, wat gevolgen heeft voor belastingen en arbeidsrechten. In veel gevallen kunnen werkenden zelf hun status kiezen via een schriftelijke overeenkomst.\",\n  \"nl_key_points\": [\n    \"Duidelijke definities voor de status van werknemer versus onafhankelijke contractant.\",\n    \"Keuzemogelijkheid voor werkenden om hun eigen arbeidsstatus te bepalen in grensgevallen.\",\n    \"Automatische status als werknemer bij werk van meer dan 30 uur per week voor één opdrachtgever.\",\n    \"Boetes voor bedrijven die werknemers opzettelijk of roekeloos onjuist classificeren.\",\n    \"Harmonisatie van de definities van werk in belasting-, arbeids- und socialezekerheidswetten.\"\n  ],\n  \"pt_ai_title\": \"Lei do Trabalhador do Século XXI: Regras claras para empregados e contratados\",\n  \"pt_summary\": \"Esta lei estabelece critérios claros para distinguir entre empregados e prestadores de serviços independentes, afetando os seus impostos e direitos laborais. Permite que os trabalhadores, em muitos casos, escolham a sua classificação através de um acordo escrito.\",\n  \"pt_key_points\": [\n    \"Definições precisas para quem deve ser considerado empregado ou contratado independente.\",\n    \"Direito de escolha do estatuto profissional em situações que não sejam obrigatórias por lei.\",\n    \"Classificação automática como empregado para quem trabalha mais de 30 horas semanais para um único cliente.\",\n    \"Penalizações financeiras para empresas que classifiquem incorretamente os trabalhadores de forma intencional.\",\n    \"Unificação das definições de trabalho nas leis fiscais, laborais e de benefícios federais.\"\n  ],\n  \"category\": [\n    \"Labor\",\n    \"Taxes\",\n    \"Economy\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o pracowniku XXI wieku: Nowe zasady rozróżniania pracownika od niezależnego wykonawcy\",\n  \"pl_summary\": \"Ustawa wprowadza zasady określające, kiedy osoba wykonująca pracę jest pracownikiem, a kiedy niezależnym wykonawcą w prawie federalnym. W sytuacjach, które nie podlegają obowiązkowej klasyfikacji, pracujący będzie mógł zdecydować o formie swojego zatrudnienia poprzez pisemne oświadczenie.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie definicji określających, kto musi być uznany za pracownika, a kto za niezależnego wykonawcę.\",\n    \"Możliwość samodzielnego wyboru statusu zatrudnienia w sytuacjach, które nie podlegają obowiązkowej klasyfikacji.\",\n    \"Uznanie za pracownika osób pozostających w istotnych relacjach ekonomicznych, m.in. pracujących średnio 30 lub więcej godzin tygodniowo dla jednego podmiotu przez co najmniej 4 kolejne tygodnie.\",\n    \"Kary finansowe za umyślne lub lekkomyślne błędne sklasyfikowanie pracownika jako niezależnego wykonawcy.\",\n    \"Zlecenie GAO badania dotyczącego harmonizacji definicji pracownika i pracodawcy w innych ustawach federalnych.\"\n  ],\n  \"eng_ai_title\": \"21st Century Worker Act: Clear Rules for Employees and Independent Contractors\",\n  \"eng_summary\": \"This act establishes criteria to distinguish between employees and independent contractors in Federal law. It allows workers who do not fall into mandatory categories to choose their preferred classification through a written election.\",\n  \"eng_key_points\": [\n    \"Establishes definitions for who must be classified as a mandatory employee versus a mandatory independent contractor.\",\n    \"Allows workers to choose their own employment status if they do not fall into mandatory legal categories.\",\n    \"Mandatory employee status for individuals in a substantial economic relationship, including working an average of 30 or more hours per week for a single payer for at least 4 consecutive weeks.\",\n    \"Financial penalties for willfully or recklessly misclassifying a service provider payee as an independent contractor.\",\n    \"Requires a GAO study on harmonizing worker definitions across other covered Federal laws.\"\n  ],\n  \"de_ai_title\": \"21st Century Worker Act: Neue Regeln für Angestellte und unabhängige Auftragnehmer\",\n  \"de_summary\": \"Dieses Gesetz legt Kriterien fest, um im Bundesrecht zwischen Angestellten und unabhängigen Auftragnehmern zu unterscheiden. In Fällen ohne obligatorische Einstufung können Arbeitnehmer ihre Einstufung durch eine schriftliche Wahl selbst bestimmen.\",\n  \"de_key_points\": [\n    \"Definitionen zur Unterscheidung zwischen obligatorischen Angestellten und obligatorischen unabhängigen Auftragnehmern.\",\n    \"Wahlrecht für Arbeitnehmer bei der Festlegung ihres Status, wenn sie nicht unter obligatorische Kategorien fallen.\",\n    \"Obligatorischer Status als Angestellter bei einer wesentlichen wirtschaftlichen Beziehung, einschließlich durchschnittlich 30 oder mehr Arbeitsstunden pro Woche für einen einzigen Auftraggeber über mindestens 4 aufeinanderfolgende Wochen.\",\n    \"Geldstrafen für die vorsätzliche oder leichtfertige falsche Einstufung eines Zahlungsempfängers als unabhängigen Auftragnehmer.\",\n    \"Beauftragung einer GAO-Studie zur Harmonisierung der Arbeitsdefinitionen in anderen Bundesgesetzen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur le travailleur du 21e siècle : Règles pour les employés et les entrepreneurs indépendants\",\n  \"fr_summary\": \"Cette loi établit des critères pour distinguer les employés des entrepreneurs indépendants dans le droit fédéral. Elle permet aux travailleurs qui ne relèvent pas de catégories obligatoires de choisir leur statut via un choix écrit.\",\n  \"fr_key_points\": [\n    \"Définitions pour déterminer qui doit être classé comme employé obligatoire ou entrepreneur indépendant obligatoire.\",\n    \"Possibilité pour le travailleur de choisir son propre statut s'il ne relève pas des catégories légales obligatoires.\",\n    \"Statut d'employé obligatoire pour les personnes ayant une relation économique substantielle, incluant une moyenne de 30 heures ou plus par semaine pour un seul payeur pendant au moins 4 semaines consécutives.\",\n    \"Sanctions financières pour la classification erronée, intentionnelle ou imprudente, d'un prestataire comme entrepreneur indépendant.\",\n    \"Exigence d'une étude du GAO sur l'harmonisation des définitions des travailleurs dans d'autres lois fédérales.\"\n  ],\n  \"es_ai_title\": \"Ley del Trabajador del Siglo XXI: Reglas para empleados y contratistas independientes\",\n  \"es_summary\": \"Esta ley establece criterios para distinguir entre empleados y contratistas independientes en la ley federal. Permite que los trabajadores que no entran en categorías obligatorias elijan su clasificación mediante una elección escrita.\",\n  \"es_key_points\": [\n    \"Definiciones para determinar quién debe ser clasificado como empleado obligatorio frente a contratista independiente obligatorio.\",\n    \"Derecho a elegir el estatus laboral si no se entra en las categorías legales obligatorias.\",\n    \"Estatus de empleado obligatorio para personas en una relación económica sustancial, incluyendo un promedio de 30 o más horas semanales para un solo pagador durante al menos 4 semanas consecutivas.\",\n    \"Multas financieras por clasificar erróneamente de forma deliberada o imprudente a un proveedor de servicios como contratista independiente.\",\n    \"Requiere un estudio de la GAO sobre la armonización de las definiciones de trabajadores en otras leyes federales.\"\n  ],\n  \"it_ai_title\": \"21st Century Worker Act: Regole per dipendenti e contraenti indipendenti\",\n  \"it_summary\": \"Questa legge stabilisce criteri per distinguere tra dipendenti e contraenti indipendenti nella legge federale. Consente ai lavoratori che non rientrano in categorie obbligatorie di scegliere la propria classificazione tramite un'elezione scritta.\",\n  \"it_key_points\": [\n    \"Definizioni per stabilire chi deve essere classificato come dipendente obbligatorio rispetto a contraente indipendente obbligatorio.\",\n    \"Possibilità per il lavoratore di scegliere il proprio inquadramento se non rientra nelle categorie legali obbligatorie.\",\n    \"Status di dipendente obbligatorio per individui in una relazione economica sostanziale, inclusa una media di 30 o più ore a settimana per un unico pagatore per almeno 4 settimane consecutive.\",\n    \"Sanzioni pecuniarie per l'errata classificazione intenzionale o imprudente di un fornitore di servizi come contraente indipendente.\",\n    \"Richiede uno studio del GAO sull'armonizzazione delle definizioni dei lavoratori in altre leggi federali.\"\n  ],\n  \"nl_ai_title\": \"21st Century Worker Act: Regels voor werknemers en onafhankelijke contractanten\",\n  \"nl_summary\": \"Deze wet stelt criteria vast om in de federale wetgeving onderscheid te maken tussen werknemers en onafhankelijke contractanten. Het stelt werkenden die niet in verplichte categorieën vallen in staat hun classificatie te kiezen via een schriftelijke keuze.\",\n  \"nl_key_points\": [\n    \"Definities voor wie moet worden geclassificeerd als verplichte werknemer versus verplichte onafhankelijke contractant.\",\n    \"Keuzemogelijkheid voor werkenden om hun eigen arbeidsstatus te bepalen als zij niet in verplichte wettelijke categorieën vallen.\",\n    \"Verplichte werknemersstatus voor personen in een substantiële economische relatie, waaronder gemiddeld 30 of meer uur per week werken voor één betaler gedurende ten minste 4 opeenvolgende weken.\",\n    \"Financiële boetes voor het opzettelijk of roekeloos verkeerd classificeren van een dienstverlener als onafhankelijke contractant.\",\n    \"Vereist een GAO-studie naar de harmonisatie van werknemersdefinities in andere federale wetten.\"\n  ],\n  \"pt_ai_title\": \"Lei do Trabalhador do Século XXI: Regras para empregados e contratados independentes\",\n  \"pt_summary\": \"Esta lei estabelece critérios para distinguir entre empregados e contratados independentes na lei federal. Permite que os trabalhadores que não se enquadram em categorias obrigatórias escolham a sua classificação através de uma eleição escrita.\",\n  \"pt_key_points\": [\n    \"Definições para determinar quem deve ser classificado como empregado obrigatório versus contratado independente obrigatório.\",\n    \"Direito de escolha do estatuto profissional se não se enquadrarem nas categorias legais obrigatórias.\",\n    \"Estatuto de empregado obrigatório para indivíduos numa relação económica substancial, incluindo uma média de 30 ou mais horas semanais para um único pagador durante pelo menos 4 semanas consecutivas.\",\n    \"Penalizações financeiras por classificar incorretamente, de forma intencional ou imprudente, um prestador de serviços como contratado independente.\",\n    \"Exige um estudo do GAO sobre a harmonização das definições de trabalhadores noutras leis federais.\"\n  ],\n  \"category\": [\n    \"Labor\",\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-21T12:32:16.957Z",
      "source_url": "https://www.congress.gov/119/bills/s4010/BILLS-119s4010is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4010 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4010 To clarify the classification of service provider payees as employees or independent contractors in Federal law. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 5, 2026 Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To clarify the classification of service provider payees as employees or independent contractors in Federal law. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``21st Century Worker Act''. SEC. 2. TABLE OF CONTENTS. The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES Sec. 101. Definitions. Sec. 102. Classification. Sec. 103. Mandatory independent contractor classification. Sec. 104. Mandatory employee classification. Sec. 105. Elective classification service provider payees. Sec. 106. Change in classification; periodic classification review. TITLE II--APPLICATION TO OTHER LAWS Sec. 201. Fair Labor Standards Act of 1938. Sec. 202. National Labor Relations Act. Sec. 203. Tax classification. Sec. 204. GAO study on changes needed to other Federal laws. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES SEC. 101. DEFINITIONS. In this title: (1) Bona fide sole proprietor.--The term ``bona fide sole proprietor'' means a service provider payee who-- (A) has entered into a written contract governing the terms of the goods or services provided to a service recipient payor and the contract is not an employment by agreement; (B) is not required to provide the goods or services exclusively for the service recipient payor; and (C) has not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (2) Business entity.--The term ``business entity''-- (A) means a corporation, limited liability company, limited partnership, limited liability partnership, limited liability limited partnership, statutory business trust, or a similar entity formed under the laws of the United States, under the law of a State or United States territory (including the District of Columbia), or under the laws of a foreign country; and (B) includes a general partnership not described in subparagraph (A) that has registered to do business under State or local law. (3) Compensation.-- (A) In general.--The term ``compensation''-- (i) means consideration paid by a service recipient payor to a service provider payee for goods or services provided; and (ii) includes payments in money, payments in property, wages, salaries, benefits, and other types of payment. (B) Fair market value.--For purposes of determining the amount of compensation, the value of payments in a form other than legal tender shall be determined by the fair market value of the payment on the date of payment. (4) Direct sales service provider payee.--The term ``direct sales service provider payee'' means a service provider payee who is a direct seller, as defined in section 3508(b) of the Internal Revenue Code of 1986. (5) Elective classification service provider payee.--The term ``elective classification service provider payee'' means a service provider payee who is not classified as either-- (A) a mandatory independent contractor under section 103; or (B) a mandatory employee under section 104. (6) Employee.--The term ``employee'' means an individual who-- (A) is a service provider payee; and (B) is-- (i) classified as a mandatory employee under section 104; or (ii) classified as an employee under section 105. (7) Employer.--The term ``employer'' means a service recipient payor-- (A) that is in a substantial economic relationship with a service provider payee who is classified as an employee under section 104 with respect to the service recipient payor; (B) that has entered into employment by agreement under section 104 with a service provider payee; or (C) for whom a service recipient payee has elected to be classified as an employee under section 105. (8) Employment by agreement.--The term ``employment by agreement'' means an agreement, whether written or otherwise, between a service recipient payor and a service provider payee that demonstrably expresses their mutual intent to form an employer-employee relationship. (9) Formal bona fide contractor.--The term ``formal bona fide contractor'', when used with respect to a service provider payee providing goods or services to a service recipient payor, means a service provider payee who-- (A) is recognized as a contractor under applicable State law; or (B) is not required to provide the goods or services exclusively for the service recipient payor and has-- (i) entered into a written contract governing the terms of the goods or services provided to the service recipient payor that is not designated as an employment by agreement; (ii) incurred unreimbursed expenses related to providing the goods or services to the service recipient payor annually that exceed 5 percent of the total compensation made to the service provider payee by the service recipient payor; and (iii) not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (10) Independent contractor.--The term ``independent contractor'' means a service provider payee who-- (A) is classified as a mandatory independent contractor under section 103; or (B) is classified as an independent contractor under section 105. (11) Licensed profession, trade, or occupation.--The term ``licensed profession, trade, or occupation'' means a profession, trade, or occupation that may not be lawfully engaged in unless a license from a Federal, State, or local government is obtained. (12) Limited economic relationship.--The term ``limited economic relationship'' means an economic relationship between a service recipient payor and a service provider payee under which-- (A) the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (B) the period of time worked for which the service provider payee is compensated by the service recipient payor is less than 30 days per calendar quarter; and (C) the service provider payee is not required to provide the goods or services exclusively for the service recipient payor. (13) Money.--The term ``money'' means any legal tender as defined in section 5103 of title 31, United States Code. (14) Period of time worked.--The term ``period of time worked'' includes any specified period of time worked, including hourly, daily, weekly, bi-weekly, bi-monthly, monthly, quarterly, or annually periods of time. (15) Sales commission.--The term ``sales commission'' means compensation based on sales made by the service provider payee or by individuals managed, supervised, advised, or recruited by the service provider payee. (16) Secretary.--The term ``Secretary'' means the Secretary of Labor. (17) Service provider payee.--The term ``service provider payee'' means an individual providing goods or services to a service recipient payor in return for compensation paid to the individual by the service recipient payor. (18) Service recipient payor.--The term ``service recipient payor'' means a person receiving goods or services from a service provider payee in return for compensation paid by the person to the service provider payee. (19) Substantial economic relationship.--The term ``substantial economic relationship'' means an economic relationship between a service recipient payor and a service provider payee where-- (A) the service provider payee is a natural person; (B) more than 75 percent of the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (C) the service recipient payor determines the hours of work; and (D) the service recipient payor requires the service provider payee to work substantially full-time for the service recipient payor for a period of 4 consecutive weeks or more. (20) Substantially full-time.--The term ``substantially full-time'' means an average of 30 or more hours per week during the relevant period of time worked. (21) Written contract.--The term ``written contract'' means writing sufficient to indicate that a contract has been made between the parties that is legally enforceable in the jurisdiction or jurisdictions where the services by the service provider payee are performed or to be performed. SEC. 102. CLASSIFICATION. (a) Bifurcated Classification.--For purposes of this title, a service provider payee shall be classified as either an employee or an independent contractor in accordance with the following: (1) Mandatory independent contractors.--A service provider payee meeting the requirements of section 103 shall be classified as an independent contractor. (2) Mandatory employee classification.--A service provider payee meeting the requirements of section 104 shall be classified as an employee. (3) Elective classification service provider payees.--A service provider payee that meets neither the requirements of section 103 nor the requirements of section 104 shall be classified as the service provider payee elects in accordance with section 105. (b) Responsibility for Initial Determination.-- (1) General rule.--Subject to paragraph (2), the service recipient payor is responsible for determining whether a service provider payee is properly classified as a mandatory independent contractor, a mandatory employee, or an elective classification service provider payee, for purposes of subsection (a). (2) Exceptions.--The service provider payee is responsible for determining whether the service provider payee is properly classified as a mandatory independent contractor if the classification of the service provider payee as an independent contractor is based on meeting the requirements of-- (A) section 103(2)(A) (relating to licensed professions, trades, or occupations); (B) section 103(2)(B) (relating to business entities); (C) section 103(2)(E) (relating to bona fide sole proprietors); or (D) section 103(2)(F) (relating to formal bona fide contractors). (3) Timing.--The classification determination of a service provider payee shall be made by the service recipient payor or service provider payee (as required under this subsection) immediately upon entering into an economic relationship between the service recipient payor and the service provider payee. (c) Reclassifications and Periodic Review.--A service provider payee or a service recipient payor, as applicable, shall reclassify or review the classification determination under this section in accordance with section 106. SEC. 103. MANDATORY INDEPENDENT CONTRACTOR CLASSIFICATION. A service provider payee shall be classified as an independent contractor if the service provider payee-- (1) is not classified as an employee pursuant to section 104; and (2) meets one or more of the following requirements: (A) Licensed profession, trade, or occupation.--The service provider payee-- (i) is engaged in a licensed profession, trade, or occupation; and (ii) holds himself or herself out as providing services to the public. (B) Business entity.--The service provider payee is a business entity. (C) Limited economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a limited economic relationship. (D) Direct sales.--The service provider payee is a direct sales service provider payee. (E) Bona fide sole proprietor.--The service provider payee is a bona fide sole proprietor. (F) Formal bona fide contractor.--The service provider payee is a formal bona fide contractor. SEC. 104. MANDATORY EMPLOYEE CLASSIFICATION. A service provider payee shall be classified as an employee if the service provider payee meets one or more of the following requirements: (1) Substantial economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a substantial economic relationship. (2) Employment by agreement.--There is employment by agreement. SEC. 105. ELECTIVE CLASSIFICATION SERVICE PROVIDER PAYEES. (a) Elective Classification Service Provider Payees; Election Required.--A service provider payee that does not meet either of the requirements of section 103 or section 104 is an elective classification service provider payee. Each elective classification service provider payee shall elect whether to be classified as an employee or an independent contractor in accordance with this section. (b) Method of Election.--The elective classification service provider payee shall make the election required by this section in writing upon entering into an economic relationship with a service recipient payor. Subject to subsection (c), the election need not be in any particular form as long as the election-- (1) clearly indicates the service provider payee's intent regarding whether to be classified as an independent contractor or an employee; (2) is dated; (3) is signed by the elective classification service provider payee; and (4) is countersigned by the service recipient payor. (c) Service Recipient Payor Counter Signature Required.--The elective classification service provider payee shall secure the counter-signature of the service recipient payor acknowledging that the service recipient payor knows the classification election made by the service provider payee. The election required under subsection (a) is not effective until the counter-signature of the service recipient payor is secured, subject to subsection (f). (d) Timing of Election.--The election required under subsection (a) shall be made by the elective classification service provider payee upon entering into an economic relationship with a service recipient payor. Failure by the elective classification service provider payee to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor shall be subject to a penalty under subsection (g)(1), subject to subsection (f). (e) Record-keeping Retention Requirement.--Both the elective classification service provider payee and the service recipient payor are required to maintain a copy of the countersigned election required under subsection (b) for a period of 3 years following its countersignature. Failure by the elective classification service provider payee or the service recipient payor to maintain a copy of the countersigned election required by this section shall be subject to a penalty under subsection (g)(2). (f) Absence of Countersignature; Default Rule.--In the event that an elective classification service provider payee makes the election required under subsection (a) except that the elective classification service provider payee requests, but does not receive, the countersignature required by subsection (c) within 14 days of entering into an economic relationship with a service recipient payor, the elective classification service provider payee shall be classified as an independent contractor and shall not be in violation of subsection (g)(1). (g) Penalties.-- (1) Penalty for failure to make election.--The Secretary shall impose a penalty not to exceed $100 on an elective classification service provider payee who fails to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor. (2) Penalty for failure to keep records relating to election.--The Secretary shall impose a penalty not to exceed $100 on elective classification service provider payees or service recipient payors who fail to maintain the records required by subsection (e). (3) Willful or reckless misclassification.--The Secretary shall impose a penalty on a service recipient payor or service provider payee responsible for a classification determination under this section who willfully or recklessly misclassifies a service provider payee as an independent contractor in an amount equal to 15 percent of the compensation paid to the independent contractor. (h) No Requirement To Enter Into Economic Relationship.--Nothing in this title shall be read as a requirement by a service provider payee or a service recipient payor to enter into an economic relationship. SEC. 106. CHANGE IN CLASSIFICATION; PERIODIC CLASSIFICATION REVIEW. (a) Major Change in the Nature of the Economic Relationship.-- (1) In general.--If there is a major change in the nature of the economic relationship between a service provider payee and a service recipient payor, then a new classification determination shall be made by the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) upon the major change in the nature of the economic relationship. (2) Major change described.--For purposes of this section, a major change in the nature of the economic relationship means an increase or decrease of 25 percent or more in the hours worked by, or the compensation paid to, the service provider payee by the service recipient payor in the most recent calendar quarter compared to the previous calendar quarter. (3) Effective date.--If a reclassification determination is made, it shall be effective beginning on the first day of the first month that immediately follows the determination. (b) Change in Classification for Other Reasons.-- (1) In general.--If there is a change in the nature of the economic relationship between a service provider payee and a service recipient payor other than a major change in the nature of the economic relationship described in subsection (a) that a reasonable person should anticipate could change the classification of a service provider payee, then the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) shall make a classification determination upon the change in the nature of the economic relationship. (2) Examples.--Changes in the nature of the economic relationship included under paragraph (1) include, without limitation-- (A) the loss of a license by a service recipient payee; (B) the forfeiture of a business entity charter by a service recipient payee; (C) a change in the relative importance of sales commissions in compensating a direct sales service provider payee; or (D) a change in the requirement, or lack thereof, to perform services exclusively for the service recipient payor. (3) Reclassification timing.--If a reclassification determination is made, then it shall be made effective with respect to the calendar quarter that begins immediately after the date on which the event giving rise to the change in the nature of the economic relationship occurred. (c) Periodic Review Requirement; Frequency.-- (1) In general.--The service recipient payor or service provider payee responsible for a classification determination under subsection (a) or (b) shall make annual determinations for any continuing economic relationships with service recipient payors or service provider payees, as the case may be. These periodic reviews shall be completed by January 31 with respect to continuing economic relationships as of December 31 of the previous calendar year. (2) Effective date of determination changes.--If a reclassification determination is made as a result of this review, it shall be made effective beginning on the first day of the first month that immediately follows the determination. (d) Exemption.--For purposes of this section, if a service provider payee does not have more than 100 hours worked or been compensated more than a total of $10,000 during a calendar quarter in which the reclassification determination is made, then the service provider payor or service provider payee, as the case may be, is exempt from the requirements of this section. TITLE II--APPLICATION TO OTHER LAWS SEC. 201. FAIR LABOR STANDARDS ACT OF 1938. Section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203) is amended-- (1) by striking subsection (d) and inserting the following: ``(d) `Employer'-- ``(1) except as otherwise provided in this subsection, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(2) includes any person (including a public agency) acting directly or indirectly in the interest of an employer in relation to an employee; and ``(3) does not include any labor organization (other than when acting as an employer) or anyone acting in the capacity of officer or agent of such labor organization.''; (2) by striking paragraph (1) of subsection (e) and inserting the following: ``(1) Except as provided in paragraphs (2), (3), (4), and (5), the term `employee' has the meaning given the term `employee' in section 101 of the 21st Century Worker Act.''; and (3) by striking subsection (g) and inserting the following: ``(g)(1) `Employ' includes to suffer or permit to work under a substantial economic relationship (as defined in section 101 of the 21st Century Worker Act) between an employer and employee. ``(2) `Employment' means the provision of goods or services by an employee for an employer.''. SEC. 202. NATIONAL LABOR RELATIONS ACT. Section 2 of the National Labor Relations Act (29 U.S.C. 152) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) The term `employer'-- ``(A) except as otherwise provided in this paragraph, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(B) includes any person acting as an agent of an employer, directly or indirectly; and ``(C) does not include the United States or any wholly owned Government corporation, or any Federal Reserve Bank, or any State or political subdivision thereof, or any person subject to the Railway Labor Act, as amended from time to time, or any labor organization (other than when acting as an employer), or anyone acting in the capacity of officer or agent of such labor organization.''; (2) in paragraph (3), by striking ``shall include any employee, and shall not be limited to the employees of a particular employer, unless the Act explicitly states otherwise, and shall'' and inserting ``, except as otherwise provided in this paragraph, has the meaning given the term `employee' in section 101 of the 21st Century Worker Act. The term shall include any employee, and shall not be limited to the employees of a particular employer. The term shall''; and (3) by adding at the end the following: ``(15) The term `employment' means the provision of goods or services by an employee for an employer.''. SEC. 203. TAX CLASSIFICATION. (a) Employee and Employer.--Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: ``(20) Employee and employer.--The terms `employee' and `employer' have the same meaning given such terms in section 101 of the 21st Century Worker Act.''. (b) Employment.--Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: ``(b) The term `employment' means any services performed by an employee for an employer.''. (c) Conforming Amendments.-- (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 204. GAO STUDY ON CHANGES NEEDED TO OTHER FEDERAL LAWS. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare and submit to Congress a report that identifies-- (1) all covered Federal laws that utilize the terms ``employee'', ``employer'', ``employ'', and ``employment'' in ways that do not correspond with the definitions of the terms ``employee'' and ``employer'' under section 101 of this Act; and (2) how harmonizing the definitions of ``employee'', ``employer'', ``employ'', and ``employment'' across all covered Federal laws would alter each covered Federal law. (b) Definition of Covered Federal Law.--In this section, the term ``covered Federal law'' means each of the following: (1) The Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et seq.), including subsections (b) and (f) of section 11, and section 15(a), of such Act (29 U.S.C. 630(b) and (f); 29 U.S.C. 633a(a)). (2) The Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), including paragraphs (4) and (5) of section 101, and section 510, of such Act (42 U.S.C. 12111(4) and (5); 42 U.S.C. 12209). (3) Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), including subsections (b) and (f) of section 701, and section 717(a), of such title (42 U.S.C. 2000e(b) and (f); 42 U.S.C. 2000e-16(a)). (4) Section 304(a) of the Civil Rights Act of 1991 (42 U.S.C. 2000e-16c(a)). (5) The Congressional Accountability Act of 1995 (2 U.S.C. 1301 et seq.), including section 201 of such Act (2 U.S.C. 1311). (6) The Employee Polygraph Protection Act of 1988 (29 U.S.C. 2001 et seq.), including section 2(2) of such Act (29 U.S.C. 2001(2)). (7) The Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 1002(5), (6)) and part 6 of subtitle B of title I of such Act (relating to health insurance continuation by employees) (29 U.S.C. 1161 et seq.). (8) The Family and Medical Leave Act of 1993 (29 U.S.C. 2601 et seq.), including paragraphs (3) and (4) of section 101 of such Act (29 U.S.C. 2611(3) and (4)). (9) The Fair Credit Reporting Act (15 U.S.C. 1681 et seq.), including section 603(h) of such Act (15 U.S.C. 1681a(h)). (10) Title II of the Genetic Information Nondiscrimination Act of 2008 (42 U.S.C. 2000ff et seq.), including section 201(2) of such Act (42 U.S.C. 2000ff(2)). (11) The Government Employee Rights Act of 1991 (42 U.S.C. 2000e-16a et seq.). (12) The Immigration and Nationality Act (8 U.S.C. 1101 et seq.). (13) The Labor-Management Reporting and Disclosure Act of 1959 (29 U.S.C. 401 et seq.), including subsections (e) and (f) of section 3 of such Act (29 U.S.C. 402(e) and (f)). (14) The Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 652(5) and (6)). (15) Subtitle B of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18001 et seq.). (16) The Rehabilitation Act of 1973 (29 U.S.C. 701 et seq.), including section 501 of such Act (29 U.S.C. 791). (17) The Worker Adjustment and Retraining Notification Act (29 U.S.C. 2101 et seq.), including section 2(a) of such Act (29 U.S.C. 2101(a)). (18) Section 1977A of the Revised Statutes (42 U.S.C. 1981a). (19) Section 411 of title 3, United States Code. (20) Chapter 81 of title 5, United States Code (commonly known as the ``Federal Employees' Compensation Act''), including paragraphs (1) and (12) of section 8101 of such title. (21) Subchapter IV of chapter 31 of title 40, United States Code (commonly known as the ``Davis-Bacon Act''). (22) Chapter 43 of title 38, United States Code (commonly known as the ``Uniformed Services Employment and Reemployment Rights Act''), including paragraphs (3) and (4) of section 4303 of such title. (23) Chapter 37 of title 40, United States Code (commonly known as the ``Contract Work Hours and Safety Standards Act''), including section 3701(b)(2) of such title. (24) Chapter 67 of title 41, United States Code (commonly known as the ``McNamara-O'Hara Service Contract Act''), including section 6701(3) of such title. (25) Chapter 81 of title 41, United States Code (commonly referred to as the ``Drug-Free Workplace Act''), including section 8101(a)(6) of such title. <all>\n\nSUMMARY TO EVALUATE:\nTitle: 21st Century Worker Act: Clear Rules for Employees and Independent Contractors\nSummary: This act establishes clear criteria to distinguish between employees and independent contractors, affecting your taxes and labor rights. It allows workers in many situations to choose their preferred classification through a written agreement with their payer.\nKey Points: Establishes clear definitions for who must be classified as an employee versus an independent contractor., Allows workers to choose their own employment status if they do not fall into mandatory legal categories., Automatic employee status for individuals working 30+ hours per week for a single payer for at least four weeks., Financial penalties for companies that intentionally or recklessly misclassify workers to avoid responsibilities., Standardizes worker definitions across tax, labor, and federal benefit laws to reduce confusion.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-21T12:20:30.878Z",
      "source_url": "https://www.congress.gov/119/bills/s4010/BILLS-119s4010is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4010 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4010 To clarify the classification of service provider payees as employees or independent contractors in Federal law. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 5, 2026 Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To clarify the classification of service provider payees as employees or independent contractors in Federal law. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``21st Century Worker Act''. SEC. 2. TABLE OF CONTENTS. The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES Sec. 101. Definitions. Sec. 102. Classification. Sec. 103. Mandatory independent contractor classification. Sec. 104. Mandatory employee classification. Sec. 105. Elective classification service provider payees. Sec. 106. Change in classification; periodic classification review. TITLE II--APPLICATION TO OTHER LAWS Sec. 201. Fair Labor Standards Act of 1938. Sec. 202. National Labor Relations Act. Sec. 203. Tax classification. Sec. 204. GAO study on changes needed to other Federal laws. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES SEC. 101. DEFINITIONS. In this title: (1) Bona fide sole proprietor.--The term ``bona fide sole proprietor'' means a service provider payee who-- (A) has entered into a written contract governing the terms of the goods or services provided to a service recipient payor and the contract is not an employment by agreement; (B) is not required to provide the goods or services exclusively for the service recipient payor; and (C) has not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (2) Business entity.--The term ``business entity''-- (A) means a corporation, limited liability company, limited partnership, limited liability partnership, limited liability limited partnership, statutory business trust, or a similar entity formed under the laws of the United States, under the law of a State or United States territory (including the District of Columbia), or under the laws of a foreign country; and (B) includes a general partnership not described in subparagraph (A) that has registered to do business under State or local law. (3) Compensation.-- (A) In general.--The term ``compensation''-- (i) means consideration paid by a service recipient payor to a service provider payee for goods or services provided; and (ii) includes payments in money, payments in property, wages, salaries, benefits, and other types of payment. (B) Fair market value.--For purposes of determining the amount of compensation, the value of payments in a form other than legal tender shall be determined by the fair market value of the payment on the date of payment. (4) Direct sales service provider payee.--The term ``direct sales service provider payee'' means a service provider payee who is a direct seller, as defined in section 3508(b) of the Internal Revenue Code of 1986. (5) Elective classification service provider payee.--The term ``elective classification service provider payee'' means a service provider payee who is not classified as either-- (A) a mandatory independent contractor under section 103; or (B) a mandatory employee under section 104. (6) Employee.--The term ``employee'' means an individual who-- (A) is a service provider payee; and (B) is-- (i) classified as a mandatory employee under section 104; or (ii) classified as an employee under section 105. (7) Employer.--The term ``employer'' means a service recipient payor-- (A) that is in a substantial economic relationship with a service provider payee who is classified as an employee under section 104 with respect to the service recipient payor; (B) that has entered into employment by agreement under section 104 with a service provider payee; or (C) for whom a service recipient payee has elected to be classified as an employee under section 105. (8) Employment by agreement.--The term ``employment by agreement'' means an agreement, whether written or otherwise, between a service recipient payor and a service provider payee that demonstrably expresses their mutual intent to form an employer-employee relationship. (9) Formal bona fide contractor.--The term ``formal bona fide contractor'', when used with respect to a service provider payee providing goods or services to a service recipient payor, means a service provider payee who-- (A) is recognized as a contractor under applicable State law; or (B) is not required to provide the goods or services exclusively for the service recipient payor and has-- (i) entered into a written contract governing the terms of the goods or services provided to the service recipient payor that is not designated as an employment by agreement; (ii) incurred unreimbursed expenses related to providing the goods or services to the service recipient payor annually that exceed 5 percent of the total compensation made to the service provider payee by the service recipient payor; and (iii) not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (10) Independent contractor.--The term ``independent contractor'' means a service provider payee who-- (A) is classified as a mandatory independent contractor under section 103; or (B) is classified as an independent contractor under section 105. (11) Licensed profession, trade, or occupation.--The term ``licensed profession, trade, or occupation'' means a profession, trade, or occupation that may not be lawfully engaged in unless a license from a Federal, State, or local government is obtained. (12) Limited economic relationship.--The term ``limited economic relationship'' means an economic relationship between a service recipient payor and a service provider payee under which-- (A) the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (B) the period of time worked for which the service provider payee is compensated by the service recipient payor is less than 30 days per calendar quarter; and (C) the service provider payee is not required to provide the goods or services exclusively for the service recipient payor. (13) Money.--The term ``money'' means any legal tender as defined in section 5103 of title 31, United States Code. (14) Period of time worked.--The term ``period of time worked'' includes any specified period of time worked, including hourly, daily, weekly, bi-weekly, bi-monthly, monthly, quarterly, or annually periods of time. (15) Sales commission.--The term ``sales commission'' means compensation based on sales made by the service provider payee or by individuals managed, supervised, advised, or recruited by the service provider payee. (16) Secretary.--The term ``Secretary'' means the Secretary of Labor. (17) Service provider payee.--The term ``service provider payee'' means an individual providing goods or services to a service recipient payor in return for compensation paid to the individual by the service recipient payor. (18) Service recipient payor.--The term ``service recipient payor'' means a person receiving goods or services from a service provider payee in return for compensation paid by the person to the service provider payee. (19) Substantial economic relationship.--The term ``substantial economic relationship'' means an economic relationship between a service recipient payor and a service provider payee where-- (A) the service provider payee is a natural person; (B) more than 75 percent of the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (C) the service recipient payor determines the hours of work; and (D) the service recipient payor requires the service provider payee to work substantially full-time for the service recipient payor for a period of 4 consecutive weeks or more. (20) Substantially full-time.--The term ``substantially full-time'' means an average of 30 or more hours per week during the relevant period of time worked. (21) Written contract.--The term ``written contract'' means writing sufficient to indicate that a contract has been made between the parties that is legally enforceable in the jurisdiction or jurisdictions where the services by the service provider payee are performed or to be performed. SEC. 102. CLASSIFICATION. (a) Bifurcated Classification.--For purposes of this title, a service provider payee shall be classified as either an employee or an independent contractor in accordance with the following: (1) Mandatory independent contractors.--A service provider payee meeting the requirements of section 103 shall be classified as an independent contractor. (2) Mandatory employee classification.--A service provider payee meeting the requirements of section 104 shall be classified as an employee. (3) Elective classification service provider payees.--A service provider payee that meets neither the requirements of section 103 nor the requirements of section 104 shall be classified as the service provider payee elects in accordance with section 105. (b) Responsibility for Initial Determination.-- (1) General rule.--Subject to paragraph (2), the service recipient payor is responsible for determining whether a service provider payee is properly classified as a mandatory independent contractor, a mandatory employee, or an elective classification service provider payee, for purposes of subsection (a). (2) Exceptions.--The service provider payee is responsible for determining whether the service provider payee is properly classified as a mandatory independent contractor if the classification of the service provider payee as an independent contractor is based on meeting the requirements of-- (A) section 103(2)(A) (relating to licensed professions, trades, or occupations); (B) section 103(2)(B) (relating to business entities); (C) section 103(2)(E) (relating to bona fide sole proprietors); or (D) section 103(2)(F) (relating to formal bona fide contractors). (3) Timing.--The classification determination of a service provider payee shall be made by the service recipient payor or service provider payee (as required under this subsection) immediately upon entering into an economic relationship between the service recipient payor and the service provider payee. (c) Reclassifications and Periodic Review.--A service provider payee or a service recipient payor, as applicable, shall reclassify or review the classification determination under this section in accordance with section 106. SEC. 103. MANDATORY INDEPENDENT CONTRACTOR CLASSIFICATION. A service provider payee shall be classified as an independent contractor if the service provider payee-- (1) is not classified as an employee pursuant to section 104; and (2) meets one or more of the following requirements: (A) Licensed profession, trade, or occupation.--The service provider payee-- (i) is engaged in a licensed profession, trade, or occupation; and (ii) holds himself or herself out as providing services to the public. (B) Business entity.--The service provider payee is a business entity. (C) Limited economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a limited economic relationship. (D) Direct sales.--The service provider payee is a direct sales service provider payee. (E) Bona fide sole proprietor.--The service provider payee is a bona fide sole proprietor. (F) Formal bona fide contractor.--The service provider payee is a formal bona fide contractor. SEC. 104. MANDATORY EMPLOYEE CLASSIFICATION. A service provider payee shall be classified as an employee if the service provider payee meets one or more of the following requirements: (1) Substantial economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a substantial economic relationship. (2) Employment by agreement.--There is employment by agreement. SEC. 105. ELECTIVE CLASSIFICATION SERVICE PROVIDER PAYEES. (a) Elective Classification Service Provider Payees; Election Required.--A service provider payee that does not meet either of the requirements of section 103 or section 104 is an elective classification service provider payee. Each elective classification service provider payee shall elect whether to be classified as an employee or an independent contractor in accordance with this section. (b) Method of Election.--The elective classification service provider payee shall make the election required by this section in writing upon entering into an economic relationship with a service recipient payor. Subject to subsection (c), the election need not be in any particular form as long as the election-- (1) clearly indicates the service provider payee's intent regarding whether to be classified as an independent contractor or an employee; (2) is dated; (3) is signed by the elective classification service provider payee; and (4) is countersigned by the service recipient payor. (c) Service Recipient Payor Counter Signature Required.--The elective classification service provider payee shall secure the counter-signature of the service recipient payor acknowledging that the service recipient payor knows the classification election made by the service provider payee. The election required under subsection (a) is not effective until the counter-signature of the service recipient payor is secured, subject to subsection (f). (d) Timing of Election.--The election required under subsection (a) shall be made by the elective classification service provider payee upon entering into an economic relationship with a service recipient payor. Failure by the elective classification service provider payee to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor shall be subject to a penalty under subsection (g)(1), subject to subsection (f). (e) Record-keeping Retention Requirement.--Both the elective classification service provider payee and the service recipient payor are required to maintain a copy of the countersigned election required under subsection (b) for a period of 3 years following its countersignature. Failure by the elective classification service provider payee or the service recipient payor to maintain a copy of the countersigned election required by this section shall be subject to a penalty under subsection (g)(2). (f) Absence of Countersignature; Default Rule.--In the event that an elective classification service provider payee makes the election required under subsection (a) except that the elective classification service provider payee requests, but does not receive, the countersignature required by subsection (c) within 14 days of entering into an economic relationship with a service recipient payor, the elective classification service provider payee shall be classified as an independent contractor and shall not be in violation of subsection (g)(1). (g) Penalties.-- (1) Penalty for failure to make election.--The Secretary shall impose a penalty not to exceed $100 on an elective classification service provider payee who fails to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor. (2) Penalty for failure to keep records relating to election.--The Secretary shall impose a penalty not to exceed $100 on elective classification service provider payees or service recipient payors who fail to maintain the records required by subsection (e). (3) Willful or reckless misclassification.--The Secretary shall impose a penalty on a service recipient payor or service provider payee responsible for a classification determination under this section who willfully or recklessly misclassifies a service provider payee as an independent contractor in an amount equal to 15 percent of the compensation paid to the independent contractor. (h) No Requirement To Enter Into Economic Relationship.--Nothing in this title shall be read as a requirement by a service provider payee or a service recipient payor to enter into an economic relationship. SEC. 106. CHANGE IN CLASSIFICATION; PERIODIC CLASSIFICATION REVIEW. (a) Major Change in the Nature of the Economic Relationship.-- (1) In general.--If there is a major change in the nature of the economic relationship between a service provider payee and a service recipient payor, then a new classification determination shall be made by the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) upon the major change in the nature of the economic relationship. (2) Major change described.--For purposes of this section, a major change in the nature of the economic relationship means an increase or decrease of 25 percent or more in the hours worked by, or the compensation paid to, the service provider payee by the service recipient payor in the most recent calendar quarter compared to the previous calendar quarter. (3) Effective date.--If a reclassification determination is made, it shall be effective beginning on the first day of the first month that immediately follows the determination. (b) Change in Classification for Other Reasons.-- (1) In general.--If there is a change in the nature of the economic relationship between a service provider payee and a service recipient payor other than a major change in the nature of the economic relationship described in subsection (a) that a reasonable person should anticipate could change the classification of a service provider payee, then the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) shall make a classification determination upon the change in the nature of the economic relationship. (2) Examples.--Changes in the nature of the economic relationship included under paragraph (1) include, without limitation-- (A) the loss of a license by a service recipient payee; (B) the forfeiture of a business entity charter by a service recipient payee; (C) a change in the relative importance of sales commissions in compensating a direct sales service provider payee; or (D) a change in the requirement, or lack thereof, to perform services exclusively for the service recipient payor. (3) Reclassification timing.--If a reclassification determination is made, then it shall be made effective with respect to the calendar quarter that begins immediately after the date on which the event giving rise to the change in the nature of the economic relationship occurred. (c) Periodic Review Requirement; Frequency.-- (1) In general.--The service recipient payor or service provider payee responsible for a classification determination under subsection (a) or (b) shall make annual determinations for any continuing economic relationships with service recipient payors or service provider payees, as the case may be. These periodic reviews shall be completed by January 31 with respect to continuing economic relationships as of December 31 of the previous calendar year. (2) Effective date of determination changes.--If a reclassification determination is made as a result of this review, it shall be made effective beginning on the first day of the first month that immediately follows the determination. (d) Exemption.--For purposes of this section, if a service provider payee does not have more than 100 hours worked or been compensated more than a total of $10,000 during a calendar quarter in which the reclassification determination is made, then the service provider payor or service provider payee, as the case may be, is exempt from the requirements of this section. TITLE II--APPLICATION TO OTHER LAWS SEC. 201. FAIR LABOR STANDARDS ACT OF 1938. Section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203) is amended-- (1) by striking subsection (d) and inserting the following: ``(d) `Employer'-- ``(1) except as otherwise provided in this subsection, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(2) includes any person (including a public agency) acting directly or indirectly in the interest of an employer in relation to an employee; and ``(3) does not include any labor organization (other than when acting as an employer) or anyone acting in the capacity of officer or agent of such labor organization.''; (2) by striking paragraph (1) of subsection (e) and inserting the following: ``(1) Except as provided in paragraphs (2), (3), (4), and (5), the term `employee' has the meaning given the term `employee' in section 101 of the 21st Century Worker Act.''; and (3) by striking subsection (g) and inserting the following: ``(g)(1) `Employ' includes to suffer or permit to work under a substantial economic relationship (as defined in section 101 of the 21st Century Worker Act) between an employer and employee. ``(2) `Employment' means the provision of goods or services by an employee for an employer.''. SEC. 202. NATIONAL LABOR RELATIONS ACT. Section 2 of the National Labor Relations Act (29 U.S.C. 152) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) The term `employer'-- ``(A) except as otherwise provided in this paragraph, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(B) includes any person acting as an agent of an employer, directly or indirectly; and ``(C) does not include the United States or any wholly owned Government corporation, or any Federal Reserve Bank, or any State or political subdivision thereof, or any person subject to the Railway Labor Act, as amended from time to time, or any labor organization (other than when acting as an employer), or anyone acting in the capacity of officer or agent of such labor organization.''; (2) in paragraph (3), by striking ``shall include any employee, and shall not be limited to the employees of a particular employer, unless the Act explicitly states otherwise, and shall'' and inserting ``, except as otherwise provided in this paragraph, has the meaning given the term `employee' in section 101 of the 21st Century Worker Act. The term shall include any employee, and shall not be limited to the employees of a particular employer. The term shall''; and (3) by adding at the end the following: ``(15) The term `employment' means the provision of goods or services by an employee for an employer.''. SEC. 203. TAX CLASSIFICATION. (a) Employee and Employer.--Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: ``(20) Employee and employer.--The terms `employee' and `employer' have the same meaning given such terms in section 101 of the 21st Century Worker Act.''. (b) Employment.--Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: ``(b) The term `employment' means any services performed by an employee for an employer.''. (c) Conforming Amendments.-- (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 204. GAO STUDY ON CHANGES NEEDED TO OTHER FEDERAL LAWS. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare and submit to Congress a report that identifies-- (1) all covered Federal laws that utilize the terms ``employee'', ``employer'', ``employ'', and ``employment'' in ways that do not correspond with the definitions of the terms ``employee'' and ``employer'' under section 101 of this Act; and (2) how harmonizing the definitions of ``employee'', ``employer'', ``employ'', and ``employment'' across all covered Federal laws would alter each covered Federal law. (b) Definition of Covered Federal Law.--In this section, the term ``covered Federal law'' means each of the following: (1) The Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et seq.), including subsections (b) and (f) of section 11, and section 15(a), of such Act (29 U.S.C. 630(b) and (f); 29 U.S.C. 633a(a)). (2) The Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), including paragraphs (4) and (5) of section 101, and section 510, of such Act (42 U.S.C. 12111(4) and (5); 42 U.S.C. 12209). (3) Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), including subsections (b) and (f) of section 701, and section 717(a), of such title (42 U.S.C. 2000e(b) and (f); 42 U.S.C. 2000e-16(a)). (4) Section 304(a) of the Civil Rights Act of 1991 (42 U.S.C. 2000e-16c(a)). (5) The Congressional Accountability Act of 1995 (2 U.S.C. 1301 et seq.), including section 201 of such Act (2 U.S.C. 1311). (6) The Employee Polygraph Protection Act of 1988 (29 U.S.C. 2001 et seq.), including section 2(2) of such Act (29 U.S.C. 2001(2)). (7) The Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 1002(5), (6)) and part 6 of subtitle B of title I of such Act (relating to health insurance continuation by employees) (29 U.S.C. 1161 et seq.). (8) The Family and Medical Leave Act of 1993 (29 U.S.C. 2601 et seq.), including paragraphs (3) and (4) of section 101 of such Act (29 U.S.C. 2611(3) and (4)). (9) The Fair Credit Reporting Act (15 U.S.C. 1681 et seq.), including section 603(h) of such Act (15 U.S.C. 1681a(h)). (10) Title II of the Genetic Information Nondiscrimination Act of 2008 (42 U.S.C. 2000ff et seq.), including section 201(2) of such Act (42 U.S.C. 2000ff(2)). (11) The Government Employee Rights Act of 1991 (42 U.S.C. 2000e-16a et seq.). (12) The Immigration and Nationality Act (8 U.S.C. 1101 et seq.). (13) The Labor-Management Reporting and Disclosure Act of 1959 (29 U.S.C. 401 et seq.), including subsections (e) and (f) of section 3 of such Act (29 U.S.C. 402(e) and (f)). (14) The Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 652(5) and (6)). (15) Subtitle B of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18001 et seq.). (16) The Rehabilitation Act of 1973 (29 U.S.C. 701 et seq.), including section 501 of such Act (29 U.S.C. 791). (17) The Worker Adjustment and Retraining Notification Act (29 U.S.C. 2101 et seq.), including section 2(a) of such Act (29 U.S.C. 2101(a)). (18) Section 1977A of the Revised Statutes (42 U.S.C. 1981a). (19) Section 411 of title 3, United States Code. (20) Chapter 81 of title 5, United States Code (commonly known as the ``Federal Employees' Compensation Act''), including paragraphs (1) and (12) of section 8101 of such title. (21) Subchapter IV of chapter 31 of title 40, United States Code (commonly known as the ``Davis-Bacon Act''). (22) Chapter 43 of title 38, United States Code (commonly known as the ``Uniformed Services Employment and Reemployment Rights Act''), including paragraphs (3) and (4) of section 4303 of such title. (23) Chapter 37 of title 40, United States Code (commonly known as the ``Contract Work Hours and Safety Standards Act''), including section 3701(b)(2) of such title. (24) Chapter 67 of title 41, United States Code (commonly known as the ``McNamara-O'Hara Service Contract Act''), including section 6701(3) of such title. (25) Chapter 81 of title 41, United States Code (commonly referred to as the ``Drug-Free Workplace Act''), including section 8101(a)(6) of such title. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o pracowniku XXI wieku: Nowe zasady rozróżniania pracownika od zleceniobiorcy\",\n  \"pl_summary\": \"Ustawa wprowadza jasne zasady określające, kiedy osoba wykonująca pracę jest pracownikiem, a kiedy niezależnym wykonawcą, co wpływa na podatki i prawa pracownicze. W wielu sytuacjach to sam pracujący będzie mógł zdecydować o formie swojego zatrudnienia poprzez pisemne oświadczenie.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie jasnych definicji, kto musi być uznany za pracownika etatowego, a kto za niezależnego wykonawcę.\",\n    \"Możliwość samodzielnego wyboru statusu zatrudnienia w sytuacjach, które nie są jednoznacznie określone przez prawo.\",\n    \"Automatyczne uznanie za pracownika osób pracujących powyżej 30 godzin tygodniowo dla jednego klienta przez co najmniej miesiąc.\",\n    \"Ochrona przed błędnym zatrudnieniem dzięki karom finansowym dla firm za umyślne wprowadzanie w błąd co do statusu pracownika.\",\n    \"Ujednolicenie przepisów dotyczących pracy w prawie podatkowym, prawie pracy i ubezpieczeniach społecznych.\"\n  ],\n  \"eng_ai_title\": \"21st Century Worker Act: Clear Rules for Employees and Independent Contractors\",\n  \"eng_summary\": \"This act establishes clear criteria to distinguish between employees and independent contractors, affecting your taxes and labor rights. It allows workers in many situations to choose their preferred classification through a written agreement with their payer.\",\n  \"eng_key_points\": [\n    \"Establishes clear definitions for who must be classified as an employee versus an independent contractor.\",\n    \"Allows workers to choose their own employment status if they do not fall into mandatory legal categories.\",\n    \"Automatic employee status for individuals working 30+ hours per week for a single payer for at least four weeks.\",\n    \"Financial penalties for companies that intentionally or recklessly misclassify workers to avoid responsibilities.\",\n    \"Standardizes worker definitions across tax, labor, and federal benefit laws to reduce confusion.\"\n  ],\n  \"de_ai_title\": \"21st Century Worker Act: Neue Regeln für Angestellte und Freiberufler\",\n  \"de_summary\": \"Dieses Gesetz legt klare Kriterien fest, um zwischen Angestellten und unabhängigen Auftragnehmern zu unterscheiden, was sich auf Steuern und Arbeitsrechte auswirkt. In vielen Fällen können Arbeitnehmer ihre Einstufung durch eine schriftliche Vereinbarung selbst wählen.\",\n  \"de_key_points\": [\n    \"Klare Definitionen zur Unterscheidung zwischen fest angestellten Mitarbeitern und freien Auftragnehmern.\",\n    \"Wahlrecht für Arbeitnehmer bei der Festlegung ihres Status in rechtlich nicht eindeutigen Fällen.\",\n    \"Automatischer Status als Angestellter bei einer Arbeitszeit von über 30 Stunden pro Woche für einen einzigen Auftraggeber.\",\n    \"Geldstrafen für Unternehmen, die Mitarbeiter vorsätzlich falsch einstufen, um Kosten zu sparen.\",\n    \"Vereinheitlichung der Arbeitsdefinitionen in Steuer-, Arbeits- und Sozialversicherungsgesetzen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur le travailleur du 21e siècle : Clarification du statut d'employé et de contractuel\",\n  \"fr_summary\": \"Cette loi établit des critères clairs pour distinguer les employés des prestataires indépendants, impactant vos impôts et vos droits sociaux. Elle permet aux travailleurs, dans de nombreux cas, de choisir leur statut via un accord écrit.\",\n  \"fr_key_points\": [\n    \"Définitions précises pour déterminer qui est salarié et qui est travailleur indépendant.\",\n    \"Possibilité pour le travailleur de choisir son propre statut dans les situations intermédiaires.\",\n    \"Statut de salarié automatique pour toute personne travaillant plus de 30 heures par semaine pour un seul client.\",\n    \"Sanctions financières pour les entreprises qui classent mal leurs travailleurs de manière intentionnelle.\",\n    \"Harmonisation des définitions du travail dans les lois fiscales, sociales et du travail.\"\n  ],\n  \"es_ai_title\": \"Ley del Trabajador del Siglo XXI: Nuevas reglas para empleados y contratistas\",\n  \"es_summary\": \"Esta ley establece criterios claros para distinguir entre empleados y contratistas independientes, afectando sus impuestos y derechos laborales. Permite que los trabajadores en muchas situaciones elijan su clasificación mediante un acuerdo escrito.\",\n  \"es_key_points\": [\n    \"Reglas claras para determinar quién debe ser considerado empleado y quién contratista independiente.\",\n    \"Derecho a elegir el estatus laboral en casos que no estén obligatoriamente definidos por la ley.\",\n    \"Clasificación automática como empleado si se trabaja más de 30 horas semanales para un solo pagador.\",\n    \"Multas para empresas que clasifiquen incorrectamente a los trabajadores de forma deliberada.\",\n    \"Unificación de las definiciones de empleo en las leyes fiscales y laborales para evitar confusiones.\"\n  ],\n  \"it_ai_title\": \"21st Century Worker Act: Nuove regole per dipendenti e collaboratori autonomi\",\n  \"it_summary\": \"Questa legge stabilisce criteri chiari per distinguere tra dipendenti e collaboratori autonomi, influenzando tasse e diritti sul lavoro. Consente ai lavoratori, in molti casi, di scegliere la propria classificazione tramite un accordo scritto.\",\n  \"it_key_points\": [\n    \"Definizioni chiare per distinguere tra lavoro dipendente e collaborazioni autonome.\",\n    \"Possibilità per il lavoratore di scegliere il proprio inquadramento in situazioni non obbligatorie per legge.\",\n    \"Inquadramento automatico come dipendente per chi lavora oltre 30 ore a settimana per un unico committente.\",\n    \"Sanzioni pecuniarie per le aziende che classificano erroneamente i lavoratori in modo intenzionale.\",\n    \"Standardizzazione delle definizioni di lavoro tra fisco, diritto del lavoro e previdenza.\"\n  ],\n  \"nl_ai_title\": \"21st Century Worker Act: Nieuwe regels voor werknemers en zelfstandigen\",\n  \"nl_summary\": \"Deze wet stelt duidelijke criteria vast om onderscheid te maken tussen werknemers en zelfstandige ondernemers, wat gevolgen heeft voor belastingen en arbeidsrechten. In veel gevallen kunnen werkenden zelf hun status kiezen via een schriftelijke overeenkomst.\",\n  \"nl_key_points\": [\n    \"Duidelijke definities voor de status van werknemer versus onafhankelijke contractant.\",\n    \"Keuzemogelijkheid voor werkenden om hun eigen arbeidsstatus te bepalen in grensgevallen.\",\n    \"Automatische status als werknemer bij werk van meer dan 30 uur per week voor één opdrachtgever.\",\n    \"Boetes voor bedrijven die werknemers opzettelijk of roekeloos onjuist classificeren.\",\n    \"Harmonisatie van de definities van werk in belasting-, arbeids- und socialezekerheidswetten.\"\n  ],\n  \"pt_ai_title\": \"Lei do Trabalhador do Século XXI: Regras claras para empregados e contratados\",\n  \"pt_summary\": \"Esta lei estabelece critérios claros para distinguir entre empregados e prestadores de serviços independentes, afetando os seus impostos e direitos laborais. Permite que os trabalhadores, em muitos casos, escolham a sua classificação através de um acordo escrito.\",\n  \"pt_key_points\": [\n    \"Definições precisas para quem deve ser considerado empregado ou contratado independente.\",\n    \"Direito de escolha do estatuto profissional em situações que não sejam obrigatórias por lei.\",\n    \"Classificação automática como empregado para quem trabalha mais de 30 horas semanais para um único cliente.\",\n    \"Penalizações financeiras para empresas que classifiquem incorretamente os trabalhadores de forma intencional.\",\n    \"Unificação das definições de trabalho nas leis fiscais, laborais e de benefícios federais.\"\n  ],\n  \"category\": [\n    \"Labor\",\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-20T12:36:46.584Z",
      "source_url": "https://www.congress.gov/119/bills/s4010/BILLS-119s4010is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4010 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4010 To clarify the classification of service provider payees as employees or independent contractors in Federal law. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 5, 2026 Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To clarify the classification of service provider payees as employees or independent contractors in Federal law. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``21st Century Worker Act''. SEC. 2. TABLE OF CONTENTS. The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES Sec. 101. Definitions. Sec. 102. Classification. Sec. 103. Mandatory independent contractor classification. Sec. 104. Mandatory employee classification. Sec. 105. Elective classification service provider payees. Sec. 106. Change in classification; periodic classification review. TITLE II--APPLICATION TO OTHER LAWS Sec. 201. Fair Labor Standards Act of 1938. Sec. 202. National Labor Relations Act. Sec. 203. Tax classification. Sec. 204. GAO study on changes needed to other Federal laws. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES SEC. 101. DEFINITIONS. In this title: (1) Bona fide sole proprietor.--The term ``bona fide sole proprietor'' means a service provider payee who-- (A) has entered into a written contract governing the terms of the goods or services provided to a service recipient payor and the contract is not an employment by agreement; (B) is not required to provide the goods or services exclusively for the service recipient payor; and (C) has not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (2) Business entity.--The term ``business entity''-- (A) means a corporation, limited liability company, limited partnership, limited liability partnership, limited liability limited partnership, statutory business trust, or a similar entity formed under the laws of the United States, under the law of a State or United States territory (including the District of Columbia), or under the laws of a foreign country; and (B) includes a general partnership not described in subparagraph (A) that has registered to do business under State or local law. (3) Compensation.-- (A) In general.--The term ``compensation''-- (i) means consideration paid by a service recipient payor to a service provider payee for goods or services provided; and (ii) includes payments in money, payments in property, wages, salaries, benefits, and other types of payment. (B) Fair market value.--For purposes of determining the amount of compensation, the value of payments in a form other than legal tender shall be determined by the fair market value of the payment on the date of payment. (4) Direct sales service provider payee.--The term ``direct sales service provider payee'' means a service provider payee who is a direct seller, as defined in section 3508(b) of the Internal Revenue Code of 1986. (5) Elective classification service provider payee.--The term ``elective classification service provider payee'' means a service provider payee who is not classified as either-- (A) a mandatory independent contractor under section 103; or (B) a mandatory employee under section 104. (6) Employee.--The term ``employee'' means an individual who-- (A) is a service provider payee; and (B) is-- (i) classified as a mandatory employee under section 104; or (ii) classified as an employee under section 105. (7) Employer.--The term ``employer'' means a service recipient payor-- (A) that is in a substantial economic relationship with a service provider payee who is classified as an employee under section 104 with respect to the service recipient payor; (B) that has entered into employment by agreement under section 104 with a service provider payee; or (C) for whom a service recipient payee has elected to be classified as an employee under section 105. (8) Employment by agreement.--The term ``employment by agreement'' means an agreement, whether written or otherwise, between a service recipient payor and a service provider payee that demonstrably expresses their mutual intent to form an employer-employee relationship. (9) Formal bona fide contractor.--The term ``formal bona fide contractor'', when used with respect to a service provider payee providing goods or services to a service recipient payor, means a service provider payee who-- (A) is recognized as a contractor under applicable State law; or (B) is not required to provide the goods or services exclusively for the service recipient payor and has-- (i) entered into a written contract governing the terms of the goods or services provided to the service recipient payor that is not designated as an employment by agreement; (ii) incurred unreimbursed expenses related to providing the goods or services to the service recipient payor annually that exceed 5 percent of the total compensation made to the service provider payee by the service recipient payor; and (iii) not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (10) Independent contractor.--The term ``independent contractor'' means a service provider payee who-- (A) is classified as a mandatory independent contractor under section 103; or (B) is classified as an independent contractor under section 105. (11) Licensed profession, trade, or occupation.--The term ``licensed profession, trade, or occupation'' means a profession, trade, or occupation that may not be lawfully engaged in unless a license from a Federal, State, or local government is obtained. (12) Limited economic relationship.--The term ``limited economic relationship'' means an economic relationship between a service recipient payor and a service provider payee under which-- (A) the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (B) the period of time worked for which the service provider payee is compensated by the service recipient payor is less than 30 days per calendar quarter; and (C) the service provider payee is not required to provide the goods or services exclusively for the service recipient payor. (13) Money.--The term ``money'' means any legal tender as defined in section 5103 of title 31, United States Code. (14) Period of time worked.--The term ``period of time worked'' includes any specified period of time worked, including hourly, daily, weekly, bi-weekly, bi-monthly, monthly, quarterly, or annually periods of time. (15) Sales commission.--The term ``sales commission'' means compensation based on sales made by the service provider payee or by individuals managed, supervised, advised, or recruited by the service provider payee. (16) Secretary.--The term ``Secretary'' means the Secretary of Labor. (17) Service provider payee.--The term ``service provider payee'' means an individual providing goods or services to a service recipient payor in return for compensation paid to the individual by the service recipient payor. (18) Service recipient payor.--The term ``service recipient payor'' means a person receiving goods or services from a service provider payee in return for compensation paid by the person to the service provider payee. (19) Substantial economic relationship.--The term ``substantial economic relationship'' means an economic relationship between a service recipient payor and a service provider payee where-- (A) the service provider payee is a natural person; (B) more than 75 percent of the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (C) the service recipient payor determines the hours of work; and (D) the service recipient payor requires the service provider payee to work substantially full-time for the service recipient payor for a period of 4 consecutive weeks or more. (20) Substantially full-time.--The term ``substantially full-time'' means an average of 30 or more hours per week during the relevant period of time worked. (21) Written contract.--The term ``written contract'' means writing sufficient to indicate that a contract has been made between the parties that is legally enforceable in the jurisdiction or jurisdictions where the services by the service provider payee are performed or to be performed. SEC. 102. CLASSIFICATION. (a) Bifurcated Classification.--For purposes of this title, a service provider payee shall be classified as either an employee or an independent contractor in accordance with the following: (1) Mandatory independent contractors.--A service provider payee meeting the requirements of section 103 shall be classified as an independent contractor. (2) Mandatory employee classification.--A service provider payee meeting the requirements of section 104 shall be classified as an employee. (3) Elective classification service provider payees.--A service provider payee that meets neither the requirements of section 103 nor the requirements of section 104 shall be classified as the service provider payee elects in accordance with section 105. (b) Responsibility for Initial Determination.-- (1) General rule.--Subject to paragraph (2), the service recipient payor is responsible for determining whether a service provider payee is properly classified as a mandatory independent contractor, a mandatory employee, or an elective classification service provider payee, for purposes of subsection (a). (2) Exceptions.--The service provider payee is responsible for determining whether the service provider payee is properly classified as a mandatory independent contractor if the classification of the service provider payee as an independent contractor is based on meeting the requirements of-- (A) section 103(2)(A) (relating to licensed professions, trades, or occupations); (B) section 103(2)(B) (relating to business entities); (C) section 103(2)(E) (relating to bona fide sole proprietors); or (D) section 103(2)(F) (relating to formal bona fide contractors). (3) Timing.--The classification determination of a service provider payee shall be made by the service recipient payor or service provider payee (as required under this subsection) immediately upon entering into an economic relationship between the service recipient payor and the service provider payee. (c) Reclassifications and Periodic Review.--A service provider payee or a service recipient payor, as applicable, shall reclassify or review the classification determination under this section in accordance with section 106. SEC. 103. MANDATORY INDEPENDENT CONTRACTOR CLASSIFICATION. A service provider payee shall be classified as an independent contractor if the service provider payee-- (1) is not classified as an employee pursuant to section 104; and (2) meets one or more of the following requirements: (A) Licensed profession, trade, or occupation.--The service provider payee-- (i) is engaged in a licensed profession, trade, or occupation; and (ii) holds himself or herself out as providing services to the public. (B) Business entity.--The service provider payee is a business entity. (C) Limited economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a limited economic relationship. (D) Direct sales.--The service provider payee is a direct sales service provider payee. (E) Bona fide sole proprietor.--The service provider payee is a bona fide sole proprietor. (F) Formal bona fide contractor.--The service provider payee is a formal bona fide contractor. SEC. 104. MANDATORY EMPLOYEE CLASSIFICATION. A service provider payee shall be classified as an employee if the service provider payee meets one or more of the following requirements: (1) Substantial economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a substantial economic relationship. (2) Employment by agreement.--There is employment by agreement. SEC. 105. ELECTIVE CLASSIFICATION SERVICE PROVIDER PAYEES. (a) Elective Classification Service Provider Payees; Election Required.--A service provider payee that does not meet either of the requirements of section 103 or section 104 is an elective classification service provider payee. Each elective classification service provider payee shall elect whether to be classified as an employee or an independent contractor in accordance with this section. (b) Method of Election.--The elective classification service provider payee shall make the election required by this section in writing upon entering into an economic relationship with a service recipient payor. Subject to subsection (c), the election need not be in any particular form as long as the election-- (1) clearly indicates the service provider payee's intent regarding whether to be classified as an independent contractor or an employee; (2) is dated; (3) is signed by the elective classification service provider payee; and (4) is countersigned by the service recipient payor. (c) Service Recipient Payor Counter Signature Required.--The elective classification service provider payee shall secure the counter-signature of the service recipient payor acknowledging that the service recipient payor knows the classification election made by the service provider payee. The election required under subsection (a) is not effective until the counter-signature of the service recipient payor is secured, subject to subsection (f). (d) Timing of Election.--The election required under subsection (a) shall be made by the elective classification service provider payee upon entering into an economic relationship with a service recipient payor. Failure by the elective classification service provider payee to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor shall be subject to a penalty under subsection (g)(1), subject to subsection (f). (e) Record-keeping Retention Requirement.--Both the elective classification service provider payee and the service recipient payor are required to maintain a copy of the countersigned election required under subsection (b) for a period of 3 years following its countersignature. Failure by the elective classification service provider payee or the service recipient payor to maintain a copy of the countersigned election required by this section shall be subject to a penalty under subsection (g)(2). (f) Absence of Countersignature; Default Rule.--In the event that an elective classification service provider payee makes the election required under subsection (a) except that the elective classification service provider payee requests, but does not receive, the countersignature required by subsection (c) within 14 days of entering into an economic relationship with a service recipient payor, the elective classification service provider payee shall be classified as an independent contractor and shall not be in violation of subsection (g)(1). (g) Penalties.-- (1) Penalty for failure to make election.--The Secretary shall impose a penalty not to exceed $100 on an elective classification service provider payee who fails to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor. (2) Penalty for failure to keep records relating to election.--The Secretary shall impose a penalty not to exceed $100 on elective classification service provider payees or service recipient payors who fail to maintain the records required by subsection (e). (3) Willful or reckless misclassification.--The Secretary shall impose a penalty on a service recipient payor or service provider payee responsible for a classification determination under this section who willfully or recklessly misclassifies a service provider payee as an independent contractor in an amount equal to 15 percent of the compensation paid to the independent contractor. (h) No Requirement To Enter Into Economic Relationship.--Nothing in this title shall be read as a requirement by a service provider payee or a service recipient payor to enter into an economic relationship. SEC. 106. CHANGE IN CLASSIFICATION; PERIODIC CLASSIFICATION REVIEW. (a) Major Change in the Nature of the Economic Relationship.-- (1) In general.--If there is a major change in the nature of the economic relationship between a service provider payee and a service recipient payor, then a new classification determination shall be made by the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) upon the major change in the nature of the economic relationship. (2) Major change described.--For purposes of this section, a major change in the nature of the economic relationship means an increase or decrease of 25 percent or more in the hours worked by, or the compensation paid to, the service provider payee by the service recipient payor in the most recent calendar quarter compared to the previous calendar quarter. (3) Effective date.--If a reclassification determination is made, it shall be effective beginning on the first day of the first month that immediately follows the determination. (b) Change in Classification for Other Reasons.-- (1) In general.--If there is a change in the nature of the economic relationship between a service provider payee and a service recipient payor other than a major change in the nature of the economic relationship described in subsection (a) that a reasonable person should anticipate could change the classification of a service provider payee, then the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) shall make a classification determination upon the change in the nature of the economic relationship. (2) Examples.--Changes in the nature of the economic relationship included under paragraph (1) include, without limitation-- (A) the loss of a license by a service recipient payee; (B) the forfeiture of a business entity charter by a service recipient payee; (C) a change in the relative importance of sales commissions in compensating a direct sales service provider payee; or (D) a change in the requirement, or lack thereof, to perform services exclusively for the service recipient payor. (3) Reclassification timing.--If a reclassification determination is made, then it shall be made effective with respect to the calendar quarter that begins immediately after the date on which the event giving rise to the change in the nature of the economic relationship occurred. (c) Periodic Review Requirement; Frequency.-- (1) In general.--The service recipient payor or service provider payee responsible for a classification determination under subsection (a) or (b) shall make annual determinations for any continuing economic relationships with service recipient payors or service provider payees, as the case may be. These periodic reviews shall be completed by January 31 with respect to continuing economic relationships as of December 31 of the previous calendar year. (2) Effective date of determination changes.--If a reclassification determination is made as a result of this review, it shall be made effective beginning on the first day of the first month that immediately follows the determination. (d) Exemption.--For purposes of this section, if a service provider payee does not have more than 100 hours worked or been compensated more than a total of $10,000 during a calendar quarter in which the reclassification determination is made, then the service provider payor or service provider payee, as the case may be, is exempt from the requirements of this section. TITLE II--APPLICATION TO OTHER LAWS SEC. 201. FAIR LABOR STANDARDS ACT OF 1938. Section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203) is amended-- (1) by striking subsection (d) and inserting the following: ``(d) `Employer'-- ``(1) except as otherwise provided in this subsection, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(2) includes any person (including a public agency) acting directly or indirectly in the interest of an employer in relation to an employee; and ``(3) does not include any labor organization (other than when acting as an employer) or anyone acting in the capacity of officer or agent of such labor organization.''; (2) by striking paragraph (1) of subsection (e) and inserting the following: ``(1) Except as provided in paragraphs (2), (3), (4), and (5), the term `employee' has the meaning given the term `employee' in section 101 of the 21st Century Worker Act.''; and (3) by striking subsection (g) and inserting the following: ``(g)(1) `Employ' includes to suffer or permit to work under a substantial economic relationship (as defined in section 101 of the 21st Century Worker Act) between an employer and employee. ``(2) `Employment' means the provision of goods or services by an employee for an employer.''. SEC. 202. NATIONAL LABOR RELATIONS ACT. Section 2 of the National Labor Relations Act (29 U.S.C. 152) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) The term `employer'-- ``(A) except as otherwise provided in this paragraph, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(B) includes any person acting as an agent of an employer, directly or indirectly; and ``(C) does not include the United States or any wholly owned Government corporation, or any Federal Reserve Bank, or any State or political subdivision thereof, or any person subject to the Railway Labor Act, as amended from time to time, or any labor organization (other than when acting as an employer), or anyone acting in the capacity of officer or agent of such labor organization.''; (2) in paragraph (3), by striking ``shall include any employee, and shall not be limited to the employees of a particular employer, unless the Act explicitly states otherwise, and shall'' and inserting ``, except as otherwise provided in this paragraph, has the meaning given the term `employee' in section 101 of the 21st Century Worker Act. The term shall include any employee, and shall not be limited to the employees of a particular employer. The term shall''; and (3) by adding at the end the following: ``(15) The term `employment' means the provision of goods or services by an employee for an employer.''. SEC. 203. TAX CLASSIFICATION. (a) Employee and Employer.--Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: ``(20) Employee and employer.--The terms `employee' and `employer' have the same meaning given such terms in section 101 of the 21st Century Worker Act.''. (b) Employment.--Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: ``(b) The term `employment' means any services performed by an employee for an employer.''. (c) Conforming Amendments.-- (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 204. GAO STUDY ON CHANGES NEEDED TO OTHER FEDERAL LAWS. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare and submit to Congress a report that identifies-- (1) all covered Federal laws that utilize the terms ``employee'', ``employer'', ``employ'', and ``employment'' in ways that do not correspond with the definitions of the terms ``employee'' and ``employer'' under section 101 of this Act; and (2) how harmonizing the definitions of ``employee'', ``employer'', ``employ'', and ``employment'' across all covered Federal laws would alter each covered Federal law. (b) Definition of Covered Federal Law.--In this section, the term ``covered Federal law'' means each of the following: (1) The Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et seq.), including subsections (b) and (f) of section 11, and section 15(a), of such Act (29 U.S.C. 630(b) and (f); 29 U.S.C. 633a(a)). (2) The Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), including paragraphs (4) and (5) of section 101, and section 510, of such Act (42 U.S.C. 12111(4) and (5); 42 U.S.C. 12209). (3) Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), including subsections (b) and (f) of section 701, and section 717(a), of such title (42 U.S.C. 2000e(b) and (f); 42 U.S.C. 2000e-16(a)). (4) Section 304(a) of the Civil Rights Act of 1991 (42 U.S.C. 2000e-16c(a)). (5) The Congressional Accountability Act of 1995 (2 U.S.C. 1301 et seq.), including section 201 of such Act (2 U.S.C. 1311). (6) The Employee Polygraph Protection Act of 1988 (29 U.S.C. 2001 et seq.), including section 2(2) of such Act (29 U.S.C. 2001(2)). (7) The Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 1002(5), (6)) and part 6 of subtitle B of title I of such Act (relating to health insurance continuation by employees) (29 U.S.C. 1161 et seq.). (8) The Family and Medical Leave Act of 1993 (29 U.S.C. 2601 et seq.), including paragraphs (3) and (4) of section 101 of such Act (29 U.S.C. 2611(3) and (4)). (9) The Fair Credit Reporting Act (15 U.S.C. 1681 et seq.), including section 603(h) of such Act (15 U.S.C. 1681a(h)). (10) Title II of the Genetic Information Nondiscrimination Act of 2008 (42 U.S.C. 2000ff et seq.), including section 201(2) of such Act (42 U.S.C. 2000ff(2)). (11) The Government Employee Rights Act of 1991 (42 U.S.C. 2000e-16a et seq.). (12) The Immigration and Nationality Act (8 U.S.C. 1101 et seq.). (13) The Labor-Management Reporting and Disclosure Act of 1959 (29 U.S.C. 401 et seq.), including subsections (e) and (f) of section 3 of such Act (29 U.S.C. 402(e) and (f)). (14) The Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 652(5) and (6)). (15) Subtitle B of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18001 et seq.). (16) The Rehabilitation Act of 1973 (29 U.S.C. 701 et seq.), including section 501 of such Act (29 U.S.C. 791). (17) The Worker Adjustment and Retraining Notification Act (29 U.S.C. 2101 et seq.), including section 2(a) of such Act (29 U.S.C. 2101(a)). (18) Section 1977A of the Revised Statutes (42 U.S.C. 1981a). (19) Section 411 of title 3, United States Code. (20) Chapter 81 of title 5, United States Code (commonly known as the ``Federal Employees' Compensation Act''), including paragraphs (1) and (12) of section 8101 of such title. (21) Subchapter IV of chapter 31 of title 40, United States Code (commonly known as the ``Davis-Bacon Act''). (22) Chapter 43 of title 38, United States Code (commonly known as the ``Uniformed Services Employment and Reemployment Rights Act''), including paragraphs (3) and (4) of section 4303 of such title. (23) Chapter 37 of title 40, United States Code (commonly known as the ``Contract Work Hours and Safety Standards Act''), including section 3701(b)(2) of such title. (24) Chapter 67 of title 41, United States Code (commonly known as the ``McNamara-O'Hara Service Contract Act''), including section 6701(3) of such title. (25) Chapter 81 of title 41, United States Code (commonly referred to as the ``Drug-Free Workplace Act''), including section 8101(a)(6) of such title. <all>\n\nSUMMARY TO EVALUATE:\nTitle: 21st Century Worker Act: Clear Rules for Employees and Independent Contractors\nSummary: This act establishes clear criteria to distinguish between employees and independent contractors, affecting your taxes and labor rights. It allows workers in many situations to choose their preferred classification through a written agreement with their payer.\nKey Points: Establishes clear definitions for who must be classified as an employee versus an independent contractor., Allows workers to choose their own employment status if they do not fall into mandatory legal categories., Automatic employee status for individuals working 30+ hours per week for a single payer for at least four weeks., Financial penalties for companies that intentionally or recklessly misclassify workers to avoid responsibilities., Standardizes worker definitions across tax, labor, and federal benefit laws to reduce confusion.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-20T12:23:57.273Z",
      "source_url": "https://www.congress.gov/119/bills/s4010/BILLS-119s4010is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4010 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4010 To clarify the classification of service provider payees as employees or independent contractors in Federal law. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 5, 2026 Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To clarify the classification of service provider payees as employees or independent contractors in Federal law. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``21st Century Worker Act''. SEC. 2. TABLE OF CONTENTS. The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES Sec. 101. Definitions. Sec. 102. Classification. Sec. 103. Mandatory independent contractor classification. Sec. 104. Mandatory employee classification. Sec. 105. Elective classification service provider payees. Sec. 106. Change in classification; periodic classification review. TITLE II--APPLICATION TO OTHER LAWS Sec. 201. Fair Labor Standards Act of 1938. Sec. 202. National Labor Relations Act. Sec. 203. Tax classification. Sec. 204. GAO study on changes needed to other Federal laws. TITLE I--CLASSIFICATION OF SERVICE PROVIDER PAYEES SEC. 101. DEFINITIONS. In this title: (1) Bona fide sole proprietor.--The term ``bona fide sole proprietor'' means a service provider payee who-- (A) has entered into a written contract governing the terms of the goods or services provided to a service recipient payor and the contract is not an employment by agreement; (B) is not required to provide the goods or services exclusively for the service recipient payor; and (C) has not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (2) Business entity.--The term ``business entity''-- (A) means a corporation, limited liability company, limited partnership, limited liability partnership, limited liability limited partnership, statutory business trust, or a similar entity formed under the laws of the United States, under the law of a State or United States territory (including the District of Columbia), or under the laws of a foreign country; and (B) includes a general partnership not described in subparagraph (A) that has registered to do business under State or local law. (3) Compensation.-- (A) In general.--The term ``compensation''-- (i) means consideration paid by a service recipient payor to a service provider payee for goods or services provided; and (ii) includes payments in money, payments in property, wages, salaries, benefits, and other types of payment. (B) Fair market value.--For purposes of determining the amount of compensation, the value of payments in a form other than legal tender shall be determined by the fair market value of the payment on the date of payment. (4) Direct sales service provider payee.--The term ``direct sales service provider payee'' means a service provider payee who is a direct seller, as defined in section 3508(b) of the Internal Revenue Code of 1986. (5) Elective classification service provider payee.--The term ``elective classification service provider payee'' means a service provider payee who is not classified as either-- (A) a mandatory independent contractor under section 103; or (B) a mandatory employee under section 104. (6) Employee.--The term ``employee'' means an individual who-- (A) is a service provider payee; and (B) is-- (i) classified as a mandatory employee under section 104; or (ii) classified as an employee under section 105. (7) Employer.--The term ``employer'' means a service recipient payor-- (A) that is in a substantial economic relationship with a service provider payee who is classified as an employee under section 104 with respect to the service recipient payor; (B) that has entered into employment by agreement under section 104 with a service provider payee; or (C) for whom a service recipient payee has elected to be classified as an employee under section 105. (8) Employment by agreement.--The term ``employment by agreement'' means an agreement, whether written or otherwise, between a service recipient payor and a service provider payee that demonstrably expresses their mutual intent to form an employer-employee relationship. (9) Formal bona fide contractor.--The term ``formal bona fide contractor'', when used with respect to a service provider payee providing goods or services to a service recipient payor, means a service provider payee who-- (A) is recognized as a contractor under applicable State law; or (B) is not required to provide the goods or services exclusively for the service recipient payor and has-- (i) entered into a written contract governing the terms of the goods or services provided to the service recipient payor that is not designated as an employment by agreement; (ii) incurred unreimbursed expenses related to providing the goods or services to the service recipient payor annually that exceed 5 percent of the total compensation made to the service provider payee by the service recipient payor; and (iii) not had a substantial economic relationship or employment by agreement with the service recipient payor as described in section 104 during the previous calendar year. (10) Independent contractor.--The term ``independent contractor'' means a service provider payee who-- (A) is classified as a mandatory independent contractor under section 103; or (B) is classified as an independent contractor under section 105. (11) Licensed profession, trade, or occupation.--The term ``licensed profession, trade, or occupation'' means a profession, trade, or occupation that may not be lawfully engaged in unless a license from a Federal, State, or local government is obtained. (12) Limited economic relationship.--The term ``limited economic relationship'' means an economic relationship between a service recipient payor and a service provider payee under which-- (A) the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (B) the period of time worked for which the service provider payee is compensated by the service recipient payor is less than 30 days per calendar quarter; and (C) the service provider payee is not required to provide the goods or services exclusively for the service recipient payor. (13) Money.--The term ``money'' means any legal tender as defined in section 5103 of title 31, United States Code. (14) Period of time worked.--The term ``period of time worked'' includes any specified period of time worked, including hourly, daily, weekly, bi-weekly, bi-monthly, monthly, quarterly, or annually periods of time. (15) Sales commission.--The term ``sales commission'' means compensation based on sales made by the service provider payee or by individuals managed, supervised, advised, or recruited by the service provider payee. (16) Secretary.--The term ``Secretary'' means the Secretary of Labor. (17) Service provider payee.--The term ``service provider payee'' means an individual providing goods or services to a service recipient payor in return for compensation paid to the individual by the service recipient payor. (18) Service recipient payor.--The term ``service recipient payor'' means a person receiving goods or services from a service provider payee in return for compensation paid by the person to the service provider payee. (19) Substantial economic relationship.--The term ``substantial economic relationship'' means an economic relationship between a service recipient payor and a service provider payee where-- (A) the service provider payee is a natural person; (B) more than 75 percent of the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (C) the service recipient payor determines the hours of work; and (D) the service recipient payor requires the service provider payee to work substantially full-time for the service recipient payor for a period of 4 consecutive weeks or more. (20) Substantially full-time.--The term ``substantially full-time'' means an average of 30 or more hours per week during the relevant period of time worked. (21) Written contract.--The term ``written contract'' means writing sufficient to indicate that a contract has been made between the parties that is legally enforceable in the jurisdiction or jurisdictions where the services by the service provider payee are performed or to be performed. SEC. 102. CLASSIFICATION. (a) Bifurcated Classification.--For purposes of this title, a service provider payee shall be classified as either an employee or an independent contractor in accordance with the following: (1) Mandatory independent contractors.--A service provider payee meeting the requirements of section 103 shall be classified as an independent contractor. (2) Mandatory employee classification.--A service provider payee meeting the requirements of section 104 shall be classified as an employee. (3) Elective classification service provider payees.--A service provider payee that meets neither the requirements of section 103 nor the requirements of section 104 shall be classified as the service provider payee elects in accordance with section 105. (b) Responsibility for Initial Determination.-- (1) General rule.--Subject to paragraph (2), the service recipient payor is responsible for determining whether a service provider payee is properly classified as a mandatory independent contractor, a mandatory employee, or an elective classification service provider payee, for purposes of subsection (a). (2) Exceptions.--The service provider payee is responsible for determining whether the service provider payee is properly classified as a mandatory independent contractor if the classification of the service provider payee as an independent contractor is based on meeting the requirements of-- (A) section 103(2)(A) (relating to licensed professions, trades, or occupations); (B) section 103(2)(B) (relating to business entities); (C) section 103(2)(E) (relating to bona fide sole proprietors); or (D) section 103(2)(F) (relating to formal bona fide contractors). (3) Timing.--The classification determination of a service provider payee shall be made by the service recipient payor or service provider payee (as required under this subsection) immediately upon entering into an economic relationship between the service recipient payor and the service provider payee. (c) Reclassifications and Periodic Review.--A service provider payee or a service recipient payor, as applicable, shall reclassify or review the classification determination under this section in accordance with section 106. SEC. 103. MANDATORY INDEPENDENT CONTRACTOR CLASSIFICATION. A service provider payee shall be classified as an independent contractor if the service provider payee-- (1) is not classified as an employee pursuant to section 104; and (2) meets one or more of the following requirements: (A) Licensed profession, trade, or occupation.--The service provider payee-- (i) is engaged in a licensed profession, trade, or occupation; and (ii) holds himself or herself out as providing services to the public. (B) Business entity.--The service provider payee is a business entity. (C) Limited economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a limited economic relationship. (D) Direct sales.--The service provider payee is a direct sales service provider payee. (E) Bona fide sole proprietor.--The service provider payee is a bona fide sole proprietor. (F) Formal bona fide contractor.--The service provider payee is a formal bona fide contractor. SEC. 104. MANDATORY EMPLOYEE CLASSIFICATION. A service provider payee shall be classified as an employee if the service provider payee meets one or more of the following requirements: (1) Substantial economic relationship.--The economic relationship between a service recipient payor and a service provider payee is a substantial economic relationship. (2) Employment by agreement.--There is employment by agreement. SEC. 105. ELECTIVE CLASSIFICATION SERVICE PROVIDER PAYEES. (a) Elective Classification Service Provider Payees; Election Required.--A service provider payee that does not meet either of the requirements of section 103 or section 104 is an elective classification service provider payee. Each elective classification service provider payee shall elect whether to be classified as an employee or an independent contractor in accordance with this section. (b) Method of Election.--The elective classification service provider payee shall make the election required by this section in writing upon entering into an economic relationship with a service recipient payor. Subject to subsection (c), the election need not be in any particular form as long as the election-- (1) clearly indicates the service provider payee's intent regarding whether to be classified as an independent contractor or an employee; (2) is dated; (3) is signed by the elective classification service provider payee; and (4) is countersigned by the service recipient payor. (c) Service Recipient Payor Counter Signature Required.--The elective classification service provider payee shall secure the counter-signature of the service recipient payor acknowledging that the service recipient payor knows the classification election made by the service provider payee. The election required under subsection (a) is not effective until the counter-signature of the service recipient payor is secured, subject to subsection (f). (d) Timing of Election.--The election required under subsection (a) shall be made by the elective classification service provider payee upon entering into an economic relationship with a service recipient payor. Failure by the elective classification service provider payee to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor shall be subject to a penalty under subsection (g)(1), subject to subsection (f). (e) Record-keeping Retention Requirement.--Both the elective classification service provider payee and the service recipient payor are required to maintain a copy of the countersigned election required under subsection (b) for a period of 3 years following its countersignature. Failure by the elective classification service provider payee or the service recipient payor to maintain a copy of the countersigned election required by this section shall be subject to a penalty under subsection (g)(2). (f) Absence of Countersignature; Default Rule.--In the event that an elective classification service provider payee makes the election required under subsection (a) except that the elective classification service provider payee requests, but does not receive, the countersignature required by subsection (c) within 14 days of entering into an economic relationship with a service recipient payor, the elective classification service provider payee shall be classified as an independent contractor and shall not be in violation of subsection (g)(1). (g) Penalties.-- (1) Penalty for failure to make election.--The Secretary shall impose a penalty not to exceed $100 on an elective classification service provider payee who fails to make the election required by subsection (a) within 14 days of entering into an economic relationship with a service recipient payor. (2) Penalty for failure to keep records relating to election.--The Secretary shall impose a penalty not to exceed $100 on elective classification service provider payees or service recipient payors who fail to maintain the records required by subsection (e). (3) Willful or reckless misclassification.--The Secretary shall impose a penalty on a service recipient payor or service provider payee responsible for a classification determination under this section who willfully or recklessly misclassifies a service provider payee as an independent contractor in an amount equal to 15 percent of the compensation paid to the independent contractor. (h) No Requirement To Enter Into Economic Relationship.--Nothing in this title shall be read as a requirement by a service provider payee or a service recipient payor to enter into an economic relationship. SEC. 106. CHANGE IN CLASSIFICATION; PERIODIC CLASSIFICATION REVIEW. (a) Major Change in the Nature of the Economic Relationship.-- (1) In general.--If there is a major change in the nature of the economic relationship between a service provider payee and a service recipient payor, then a new classification determination shall be made by the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) upon the major change in the nature of the economic relationship. (2) Major change described.--For purposes of this section, a major change in the nature of the economic relationship means an increase or decrease of 25 percent or more in the hours worked by, or the compensation paid to, the service provider payee by the service recipient payor in the most recent calendar quarter compared to the previous calendar quarter. (3) Effective date.--If a reclassification determination is made, it shall be effective beginning on the first day of the first month that immediately follows the determination. (b) Change in Classification for Other Reasons.-- (1) In general.--If there is a change in the nature of the economic relationship between a service provider payee and a service recipient payor other than a major change in the nature of the economic relationship described in subsection (a) that a reasonable person should anticipate could change the classification of a service provider payee, then the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) shall make a classification determination upon the change in the nature of the economic relationship. (2) Examples.--Changes in the nature of the economic relationship included under paragraph (1) include, without limitation-- (A) the loss of a license by a service recipient payee; (B) the forfeiture of a business entity charter by a service recipient payee; (C) a change in the relative importance of sales commissions in compensating a direct sales service provider payee; or (D) a change in the requirement, or lack thereof, to perform services exclusively for the service recipient payor. (3) Reclassification timing.--If a reclassification determination is made, then it shall be made effective with respect to the calendar quarter that begins immediately after the date on which the event giving rise to the change in the nature of the economic relationship occurred. (c) Periodic Review Requirement; Frequency.-- (1) In general.--The service recipient payor or service provider payee responsible for a classification determination under subsection (a) or (b) shall make annual determinations for any continuing economic relationships with service recipient payors or service provider payees, as the case may be. These periodic reviews shall be completed by January 31 with respect to continuing economic relationships as of December 31 of the previous calendar year. (2) Effective date of determination changes.--If a reclassification determination is made as a result of this review, it shall be made effective beginning on the first day of the first month that immediately follows the determination. (d) Exemption.--For purposes of this section, if a service provider payee does not have more than 100 hours worked or been compensated more than a total of $10,000 during a calendar quarter in which the reclassification determination is made, then the service provider payor or service provider payee, as the case may be, is exempt from the requirements of this section. TITLE II--APPLICATION TO OTHER LAWS SEC. 201. FAIR LABOR STANDARDS ACT OF 1938. Section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203) is amended-- (1) by striking subsection (d) and inserting the following: ``(d) `Employer'-- ``(1) except as otherwise provided in this subsection, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(2) includes any person (including a public agency) acting directly or indirectly in the interest of an employer in relation to an employee; and ``(3) does not include any labor organization (other than when acting as an employer) or anyone acting in the capacity of officer or agent of such labor organization.''; (2) by striking paragraph (1) of subsection (e) and inserting the following: ``(1) Except as provided in paragraphs (2), (3), (4), and (5), the term `employee' has the meaning given the term `employee' in section 101 of the 21st Century Worker Act.''; and (3) by striking subsection (g) and inserting the following: ``(g)(1) `Employ' includes to suffer or permit to work under a substantial economic relationship (as defined in section 101 of the 21st Century Worker Act) between an employer and employee. ``(2) `Employment' means the provision of goods or services by an employee for an employer.''. SEC. 202. NATIONAL LABOR RELATIONS ACT. Section 2 of the National Labor Relations Act (29 U.S.C. 152) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) The term `employer'-- ``(A) except as otherwise provided in this paragraph, has the meaning given the term in section 101 of the 21st Century Worker Act; ``(B) includes any person acting as an agent of an employer, directly or indirectly; and ``(C) does not include the United States or any wholly owned Government corporation, or any Federal Reserve Bank, or any State or political subdivision thereof, or any person subject to the Railway Labor Act, as amended from time to time, or any labor organization (other than when acting as an employer), or anyone acting in the capacity of officer or agent of such labor organization.''; (2) in paragraph (3), by striking ``shall include any employee, and shall not be limited to the employees of a particular employer, unless the Act explicitly states otherwise, and shall'' and inserting ``, except as otherwise provided in this paragraph, has the meaning given the term `employee' in section 101 of the 21st Century Worker Act. The term shall include any employee, and shall not be limited to the employees of a particular employer. The term shall''; and (3) by adding at the end the following: ``(15) The term `employment' means the provision of goods or services by an employee for an employer.''. SEC. 203. TAX CLASSIFICATION. (a) Employee and Employer.--Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: ``(20) Employee and employer.--The terms `employee' and `employer' have the same meaning given such terms in section 101 of the 21st Century Worker Act.''. (b) Employment.--Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: ``(b) The term `employment' means any services performed by an employee for an employer.''. (c) Conforming Amendments.-- (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 204. GAO STUDY ON CHANGES NEEDED TO OTHER FEDERAL LAWS. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare and submit to Congress a report that identifies-- (1) all covered Federal laws that utilize the terms ``employee'', ``employer'', ``employ'', and ``employment'' in ways that do not correspond with the definitions of the terms ``employee'' and ``employer'' under section 101 of this Act; and (2) how harmonizing the definitions of ``employee'', ``employer'', ``employ'', and ``employment'' across all covered Federal laws would alter each covered Federal law. (b) Definition of Covered Federal Law.--In this section, the term ``covered Federal law'' means each of the following: (1) The Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et seq.), including subsections (b) and (f) of section 11, and section 15(a), of such Act (29 U.S.C. 630(b) and (f); 29 U.S.C. 633a(a)). (2) The Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), including paragraphs (4) and (5) of section 101, and section 510, of such Act (42 U.S.C. 12111(4) and (5); 42 U.S.C. 12209). (3) Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), including subsections (b) and (f) of section 701, and section 717(a), of such title (42 U.S.C. 2000e(b) and (f); 42 U.S.C. 2000e-16(a)). (4) Section 304(a) of the Civil Rights Act of 1991 (42 U.S.C. 2000e-16c(a)). (5) The Congressional Accountability Act of 1995 (2 U.S.C. 1301 et seq.), including section 201 of such Act (2 U.S.C. 1311). (6) The Employee Polygraph Protection Act of 1988 (29 U.S.C. 2001 et seq.), including section 2(2) of such Act (29 U.S.C. 2001(2)). (7) The Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 1002(5), (6)) and part 6 of subtitle B of title I of such Act (relating to health insurance continuation by employees) (29 U.S.C. 1161 et seq.). (8) The Family and Medical Leave Act of 1993 (29 U.S.C. 2601 et seq.), including paragraphs (3) and (4) of section 101 of such Act (29 U.S.C. 2611(3) and (4)). (9) The Fair Credit Reporting Act (15 U.S.C. 1681 et seq.), including section 603(h) of such Act (15 U.S.C. 1681a(h)). (10) Title II of the Genetic Information Nondiscrimination Act of 2008 (42 U.S.C. 2000ff et seq.), including section 201(2) of such Act (42 U.S.C. 2000ff(2)). (11) The Government Employee Rights Act of 1991 (42 U.S.C. 2000e-16a et seq.). (12) The Immigration and Nationality Act (8 U.S.C. 1101 et seq.). (13) The Labor-Management Reporting and Disclosure Act of 1959 (29 U.S.C. 401 et seq.), including subsections (e) and (f) of section 3 of such Act (29 U.S.C. 402(e) and (f)). (14) The Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.), including paragraphs (5) and (6) of section 3 of such Act (29 U.S.C. 652(5) and (6)). (15) Subtitle B of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18001 et seq.). (16) The Rehabilitation Act of 1973 (29 U.S.C. 701 et seq.), including section 501 of such Act (29 U.S.C. 791). (17) The Worker Adjustment and Retraining Notification Act (29 U.S.C. 2101 et seq.), including section 2(a) of such Act (29 U.S.C. 2101(a)). (18) Section 1977A of the Revised Statutes (42 U.S.C. 1981a). (19) Section 411 of title 3, United States Code. (20) Chapter 81 of title 5, United States Code (commonly known as the ``Federal Employees' Compensation Act''), including paragraphs (1) and (12) of section 8101 of such title. (21) Subchapter IV of chapter 31 of title 40, United States Code (commonly known as the ``Davis-Bacon Act''). (22) Chapter 43 of title 38, United States Code (commonly known as the ``Uniformed Services Employment and Reemployment Rights Act''), including paragraphs (3) and (4) of section 4303 of such title. (23) Chapter 37 of title 40, United States Code (commonly known as the ``Contract Work Hours and Safety Standards Act''), including section 3701(b)(2) of such title. (24) Chapter 67 of title 41, United States Code (commonly known as the ``McNamara-O'Hara Service Contract Act''), including section 6701(3) of such title. (25) Chapter 81 of title 41, United States Code (commonly referred to as the ``Drug-Free Workplace Act''), including section 8101(a)(6) of such title. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o pracowniku XXI wieku: Nowe zasady rozróżniania pracownika od zleceniobiorcy\",\n  \"pl_summary\": \"Ustawa wprowadza jasne zasady określające, kiedy osoba wykonująca pracę jest pracownikiem, a kiedy niezależnym wykonawcą, co wpływa na podatki i prawa pracownicze. W wielu sytuacjach to sam pracujący będzie mógł zdecydować o formie swojego zatrudnienia poprzez pisemne oświadczenie.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie jasnych definicji, kto musi być uznany za pracownika etatowego, a kto za niezależnego wykonawcę.\",\n    \"Możliwość samodzielnego wyboru statusu zatrudnienia w sytuacjach, które nie są jednoznacznie określone przez prawo.\",\n    \"Automatyczne uznanie za pracownika osób pracujących powyżej 30 godzin tygodniowo dla jednego klienta przez co najmniej miesiąc.\",\n    \"Ochrona przed błędnym zatrudnieniem dzięki karom finansowym dla firm za umyślne wprowadzanie w błąd co do statusu pracownika.\",\n    \"Ujednolicenie przepisów dotyczących pracy w prawie podatkowym, prawie pracy i ubezpieczeniach społecznych.\"\n  ],\n  \"eng_ai_title\": \"21st Century Worker Act: Clear Rules for Employees and Independent Contractors\",\n  \"eng_summary\": \"This act establishes clear criteria to distinguish between employees and independent contractors, affecting your taxes and labor rights. It allows workers in many situations to choose their preferred classification through a written agreement with their payer.\",\n  \"eng_key_points\": [\n    \"Establishes clear definitions for who must be classified as an employee versus an independent contractor.\",\n    \"Allows workers to choose their own employment status if they do not fall into mandatory legal categories.\",\n    \"Automatic employee status for individuals working 30+ hours per week for a single payer for at least four weeks.\",\n    \"Financial penalties for companies that intentionally or recklessly misclassify workers to avoid responsibilities.\",\n    \"Standardizes worker definitions across tax, labor, and federal benefit laws to reduce confusion.\"\n  ],\n  \"de_ai_title\": \"21st Century Worker Act: Neue Regeln für Angestellte und Freiberufler\",\n  \"de_summary\": \"Dieses Gesetz legt klare Kriterien fest, um zwischen Angestellten und unabhängigen Auftragnehmern zu unterscheiden, was sich auf Steuern und Arbeitsrechte auswirkt. In vielen Fällen können Arbeitnehmer ihre Einstufung durch eine schriftliche Vereinbarung selbst wählen.\",\n  \"de_key_points\": [\n    \"Klare Definitionen zur Unterscheidung zwischen fest angestellten Mitarbeitern und freien Auftragnehmern.\",\n    \"Wahlrecht für Arbeitnehmer bei der Festlegung ihres Status in rechtlich nicht eindeutigen Fällen.\",\n    \"Automatischer Status als Angestellter bei einer Arbeitszeit von über 30 Stunden pro Woche für einen einzigen Auftraggeber.\",\n    \"Geldstrafen für Unternehmen, die Mitarbeiter vorsätzlich falsch einstufen, um Kosten zu sparen.\",\n    \"Vereinheitlichung der Arbeitsdefinitionen in Steuer-, Arbeits- und Sozialversicherungsgesetzen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur le travailleur du 21e siècle : Clarification du statut d'employé et de contractuel\",\n  \"fr_summary\": \"Cette loi établit des critères clairs pour distinguer les employés des prestataires indépendants, impactant vos impôts et vos droits sociaux. Elle permet aux travailleurs, dans de nombreux cas, de choisir leur statut via un accord écrit.\",\n  \"fr_key_points\": [\n    \"Définitions précises pour déterminer qui est salarié et qui est travailleur indépendant.\",\n    \"Possibilité pour le travailleur de choisir son propre statut dans les situations intermédiaires.\",\n    \"Statut de salarié automatique pour toute personne travaillant plus de 30 heures par semaine pour un seul client.\",\n    \"Sanctions financières pour les entreprises qui classent mal leurs travailleurs de manière intentionnelle.\",\n    \"Harmonisation des définitions du travail dans les lois fiscales, sociales et du travail.\"\n  ],\n  \"es_ai_title\": \"Ley del Trabajador del Siglo XXI: Nuevas reglas para empleados y contratistas\",\n  \"es_summary\": \"Esta ley establece criterios claros para distinguir entre empleados y contratistas independientes, afectando sus impuestos y derechos laborales. Permite que los trabajadores en muchas situaciones elijan su clasificación mediante un acuerdo escrito.\",\n  \"es_key_points\": [\n    \"Reglas claras para determinar quién debe ser considerado empleado y quién contratista independiente.\",\n    \"Derecho a elegir el estatus laboral en casos que no estén obligatoriamente definidos por la ley.\",\n    \"Clasificación automática como empleado si se trabaja más de 30 horas semanales para un solo pagador.\",\n    \"Multas para empresas que clasifiquen incorrectamente a los trabajadores de forma deliberada.\",\n    \"Unificación de las definiciones de empleo en las leyes fiscales y laborales para evitar confusiones.\"\n  ],\n  \"it_ai_title\": \"21st Century Worker Act: Nuove regole per dipendenti e collaboratori autonomi\",\n  \"it_summary\": \"Questa legge stabilisce criteri chiari per distinguere tra dipendenti e collaboratori autonomi, influenzando tasse e diritti sul lavoro. Consente ai lavoratori, in molti casi, di scegliere la propria classificazione tramite un accordo scritto.\",\n  \"it_key_points\": [\n    \"Definizioni chiare per distinguere tra lavoro dipendente e collaborazioni autonome.\",\n    \"Possibilità per il lavoratore di scegliere il proprio inquadramento in situazioni non obbligatorie per legge.\",\n    \"Inquadramento automatico come dipendente per chi lavora oltre 30 ore a settimana per un unico committente.\",\n    \"Sanzioni pecuniarie per le aziende che classificano erroneamente i lavoratori in modo intenzionale.\",\n    \"Standardizzazione delle definizioni di lavoro tra fisco, diritto del lavoro e previdenza.\"\n  ],\n  \"nl_ai_title\": \"21st Century Worker Act: Nieuwe regels voor werknemers en zelfstandigen\",\n  \"nl_summary\": \"Deze wet stelt duidelijke criteria vast om onderscheid te maken tussen werknemers en zelfstandige ondernemers, wat gevolgen heeft voor belastingen en arbeidsrechten. In veel gevallen kunnen werkenden zelf hun status kiezen via een schriftelijke overeenkomst.\",\n  \"nl_key_points\": [\n    \"Duidelijke definities voor de status van werknemer versus onafhankelijke contractant.\",\n    \"Keuzemogelijkheid voor werkenden om hun eigen arbeidsstatus te bepalen in grensgevallen.\",\n    \"Automatische status als werknemer bij werk van meer dan 30 uur per week voor één opdrachtgever.\",\n    \"Boetes voor bedrijven die werknemers opzettelijk of roekeloos onjuist classificeren.\",\n    \"Harmonisatie van de definities van werk in belasting-, arbeids- und socialezekerheidswetten.\"\n  ],\n  \"pt_ai_title\": \"Lei do Trabalhador do Século XXI: Regras claras para empregados e contratados\",\n  \"pt_summary\": \"Esta lei estabelece critérios claros para distinguir entre empregados e prestadores de serviços independentes, afetando os seus impostos e direitos laborais. Permite que os trabalhadores, em muitos casos, escolham a sua classificação através de um acordo escrito.\",\n  \"pt_key_points\": [\n    \"Definições precisas para quem deve ser considerado empregado ou contratado independente.\",\n    \"Direito de escolha do estatuto profissional em situações que não sejam obrigatórias por lei.\",\n    \"Classificação automática como empregado para quem trabalha mais de 30 horas semanais para um único cliente.\",\n    \"Penalizações financeiras para empresas que classifiquem incorretamente os trabalhadores de forma intencional.\",\n    \"Unificação das definições de trabalho nas leis fiscais, laborais e de benefícios federais.\"\n  ],\n  \"category\": [\n    \"Labor\",\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    }
  ]
}