(o) of section 414 of the Internal Revenue Code 
of 1986 shall be treated as 1 employer. 
‘‘(B) FULL-TIME EQUIVALENTS TREATED 
AS
FULL-TIME
EMPLOYEES.—Solely for pur-
poses of determining whether an employer is a 
large employer under this paragraph, an em-
ployer shall, in addition to the number of full- 
time employees for any month otherwise deter-
mined, include for such month a number of full- 
time employees determined by dividing the ag-
gregate number of hours of service of employees 
who are not full-time employees for the month 
by 120. 
‘‘(C) EMPLOYERS NOT IN EXISTENCE IN 
PRECEDING YEAR.—In the case of an employer 
which was not in existence throughout the pre-
ceding calendar year, the determination of 
whether such employer is a large employer shall 
be based on the average number of employees 
that it is reasonably expected such employer 
will employ on business days in the current cal-
endar year. 
‘‘(D) PREDECESSORS.—Any reference in 
this subsection to an employer shall include a 
reference to any predecessor of such employer. 
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‘‘(3) CERTAIN EMPLOYERS EXEMPT.—For pur-
poses of paragraph (1), an employer shall not be 
considered a large employer if— 
‘‘(A) such employer pays all employees a 
wage of $15 per hour (or the salaried equiva-
lent) or more, or 
‘‘(B) such employer holds less than $100 
million in assets. 
‘‘(c) QUALIFIED EMPLOYEE BENEFITS.—For pur-
poses of this section: 
‘‘(1) IN
GENERAL.—The term ‘qualified em-
ployee benefits’ means, with respect to a person for 
a taxable year, the sum the qualified Federal bene-
fits for which individuals who are employees of such 
person for such taxable year. 
‘‘(2) QUALIFIED
FEDERAL
BENEFITS.—The 
term ‘qualified Federal benefits’ means, with respect 
to an individual, the following: 
‘‘(A) The dollar value of supplemental nu-
trition assistance for which the household (as 
defined in section 3(m) of the Food and Nutri-
tion Act of 2008) that includes such individual 
is eligible. 
‘‘(B) The dollar value of meals that such 
individual or dependents of such individual are 
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eligible for under the school lunch program 
under the Richard B. Russell National School 
Lunch Act and the school breakfast program 
under section 4 of the Child Nutrition Act of 
1966. 
‘‘(C) The aggregate amount of the monthly 
assistance payments for rental of a dwelling 
unit that the household of such individual was 
a member of is eligible to have made of its be-
half pursuant to section 8 of the United States 
Housing Act of 1937. 
‘‘(D) The amount of payments made under 
section 1903 of the Social Security Act with re-
spect to expenditures made by a State under a 
State Medicaid plan under title XIX of such 
Act (or a waiver of such plan) for medical as-
sistance for such individual or for dependents of 
such individual. 
‘‘(d) EMPLOYEE.—For purposes of this section, the 
term ‘employee’ means— 
‘‘(1) any full-time or part-time employee, 
‘‘(2) any individual who is a full-time or part- 
time independent contractor (including any employee 
of such independent contractor) and provides serv-
ices to the employer, unless— 
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‘‘(A) the individual is free from control and 
direction in connection with the performance of 
the service, both under the contract for the per-
formance of service and in fact, 
‘‘(B) the service is performed outside the 
usual course of the business of the employer, 
and 
‘‘(C) the individual is customarily engaged 
in an independently established trade, occupa-
tion, professor or business of the same nature 
as that involved in the service performed, and 
‘‘(3) any individual who is a full-time or part- 
time joint employee, provided that the employer pos-
sess, reserves, or exercises sufficient direct or indi-
rect control over the essential terms and conditions 
of employment of such employee. 
‘‘(e) REGULATIONS.—The Secretary, in consultation 
with the Secretary of Agriculture, the Secretary of Hous-
ing and Urban Development, and the Administrator of the 
Centers for Medicare and Medicaid Services, shall pre-
scribe such regulations as may be necessary or appropriate 
to carry out this chapter.’’. 
(b) CLERICAL AMENDMENTS.—The table of chapters 
for subtitle D of such Code is amended by inserting after 
the item relating to chapter 36 the following new item: 
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‘‘CHAPTER 37—EMPLOYERS WITH EMPLOYEES RECEIVING CERTAIN 
FEDERAL BENEFITS’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this Act apply with respect to taxable years beginning 
after December 31, 2022. 
SEC. 3. UNLAWFUL EMPLOYMENT PRACTICES RELATED TO 
FEDERAL BENEFITS OF APPLICANTS. 
(a) IN GENERAL.—It shall be an unlawful employ-
ment practice for any large employer (as defined in section 
4501(b) of the Internal Revenue Code of 1986) to make 
inquiries of an applicant for employment, or otherwise 
seek information about such an applicant (including 
through the use of any form or application), relating to 
whether such applicant receives Federal benefits. 
(b) ENFORCEMENT.—A violation of subsection (a) 
shall be treated as, and enforced by the Secretary of Labor 
in the same manner as, a violation of section 6 of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 206), except that 
for purposes of section 15(b) of such Act (29 U.S.C. 
215(b)), the employer shall be liable to the individual al-
leging the violation for any lost wages due the individual 
and an additional equal amount of liquidated damages. 
Æ 
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