In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Columbia River Habitat Protection 
and Recreational Access Act of 1997''.

SEC. 2. FINDINGS.

    The Congress makes the following findings:
            (1) The 51-mile stretch of the Columbia River, known as the 
        ``Hanford Reach'', provides 80 percent of the fall Chinook 
        salmon in the river system, critical habitat for wildlife, a 
        high-quality waterfowl sanctuary, as well as numerous scenic, 
        historic, and recreational opportunities for the public.
            (2) In 1996 Congress, through Public Law 104-333, 
        prohibited damming, dredging, channeling, or other such 
        activities along the Hanford Reach in order to help preserve 
        and protect the unique environmental benefits of the region.
            (3) The lands surrounding the Hanford Reach area of the 
        Columbia River, Washington, should be properly managed in order 
        to protect plant, fish, wildlife, cultural, recreational, and 
        scenic resources, while preserving access to these lands.
            (4) Recognizing the unique and pristine values of the area, 
        local citizens in cooperation with Federal and State 
        authorities have developed a comprehensive protection plan 
        which has enhanced salmon habitat along the Hanford Reach. This 
        plan, known as the Vernita Bar Agreement, has preserved the 
        free flowing, riparian character of the Hanford Reach, and 
        serves as a blueprint for further successful management along 
        the Columbia River.
            (5) Although dozens of local, State, and Federal 
        environmental protection and management laws and regulations 
        exist for the Hanford Reach, management efforts can be better 
        integrated and can lead to more efficient use of public 
        resources and improved habitat and recreation management.
            (6) Several of the areas adjacent to the Hanford Reach of 
        the Columbia River, including lands known as the Wahluke Slope, 
        currently owned by the United States, have been extensively 
        studied and reviewed through environmental impact statements 
        and have been declared environmentally sound and certified 
        suitable for conveyance.
            (7) Inasmuch as Federal financial resources are 
        constrained, joint partnerships among Federal, State, and local 
        entities can provide long-term habitat and wildlife management, 
        maintain recreational opportunities, and develop a responsible 
        and environmentally sound local land use plan for the region.
            (8) The people and the governments of Benton, Franklin, 
        Grant, and Adams Counties desire to enter into such a 
        partnership with the State of Washington and the United States 
        to ensure the continued protection of plant, fish, wildlife, 
        cultural, recreational, and scenic resources on the lands 
        surrounding the Hanford Reach.
            (9) Such a cooperative partnership will provide a forum for 
        public input from the entire region and ensure the long-term 
        protection of the river as wild, scenic, and accessible.
            (10) Congress recommends the formation of a commission, of 
        which a majority of the members of such a commission represent 
        the local entities, to ensure that the above goals are achieved 
        and to maintain maximum involvement by the citizens of Benton, 
        Franklin, Grant, and Adams Counties.

SEC. 3. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``Secretary'' means the Secretary of Energy;
            (2) the term ``Hanford Works'' means the property 
        represented as ``Department of Energy'' under the Land Status 
        Legend on the Bureau of Land Management topographic map of 
        Priest Rapids, Washington, Edition-1991; and
            (3) the term ``Commission'' means the Hanford Reach 
        Protection and Management Commission.

SEC. 4. GENERAL AUTHORITY; PROPERTY DESCRIPTIONS.

    (a) Authority.--As soon as practicable after the date of the 
enactment of this Act, the Secretary for no consideration shall convey 
to the governmental entities referred to in subsection (b) all right, 
title, and interest of the United States in and to the properties 
described in subsection (b).
    (b) Conveyances.--
            (1) State of washington.--The Secretary shall convey to the 
        State of Washington the property that consists of the portion 
        of the Hanford Works that runs along both banks of the Columbia 
        River and lies within the one quarter mile to the north of the 
        mean high water mark on the north bank of the Columbia River, 
        and that lies within the one quarter mile to the south of the 
        mean high water mark on the south bank of the Columbia River.
            (2) Adams county, washington.--The Secretary shall convey 
        to Adams County, Washington, the property that consists of the 
        portion of the Hanford Works that lies within Adams County, 
        Washington.
            (3) Grant county, washington.--The Secretary shall convey 
        to Grant County, Washington, the property that consists of the 
        portion of the Hanford Works that lies within Grant County, 
        Washington, to the north of the Columbia River and that is not 
        part of the conveyance made pursuant to paragraph (1) of this 
        subsection.
            (4) Franklin county, washington.--The Secretary shall 
        convey to Franklin County, Washington, the property that 
        consists of the portion of Hanford Works that lies within 
        Franklin County, Washington, to the north of the Columbia River 
        and that is not part of the conveyance made pursuant to 
        paragraph (1) of this subsection.
            (5) Additional properties.--In addition to properties 
        described in paragraphs (1) through (4), the Secretary may 
        convey to a State or local government referred to in paragraphs 
        (1) through (4) such property within the Hanford Works as the 
        Secretary and the State or local government agree is 
        appropriate to carry out this Act.

SEC. 5. TERMS AND CONDITIONS.

    (a) Special Rules for State of Washington.--
            (1) Environmental safety.--The conveyance made under 
        section 4(b)(1) shall be made only after the Administrator of 
        the Environmental Protection Agency certifies to the Secretary 
        that--
                    (A) the properties described in section 4(b)(1) are 
                clean of hazardous, toxic, or radioactive materials or 
                substances;
                    (B) all corrective, remedial, or response actions 
                have been completed; and
                    (C) all obligations of the Secretary at the Hanford 
                Nuclear Reservation under the Comprehensive 
                Environmental Response, Compensation, and Liability Act 
                of 1980 (42 U.S.C. 9601 et seq.) and other applicable 
                laws have been fulfilled.
            (2) Federal leaseholds.--Any leasehold interest by any 
        agency of the United States on lands described under section 
        4(b) shall terminate upon enactment of this Act, and such 
        interest shall be transferred pursuant to section 4.
            (3) Water rights and utility easements.--The conveyances 
        under section 4 shall be made subject to all existing water 
        rights and all easements and rights of any public and private 
        utility districts which operate and maintain transmission and 
        generation facilities along the lands described under section 
        4.
    (b) Establishment of Hanford Reach Protection and Management 
Commission.--Not later than 6 months after the conveyances under 
section 4(b)(1) are made, the State of Washington shall enter into a 
written joint agreement with the governments of Benton, Franklin, and 
Grant Counties to establish the Hanford Reach Protection and Management 
Commission as follows:
            (1) Membership appointment.--The Commission shall be 
        composed of 7 members. As soon as practicable, but not more 
        than 6 months after the date of the enactment of this Act, the 
        members shall be appointed as follows:
                    (A) One member who shall be a resident of Benton 
                County, appointed by the government of such county.
                    (B) One member who shall be a resident of Franklin 
                County, appointed by the government of such county.
                    (C) One member who shall be a resident of Grant 
                County, appointed by the government of such county.
                    (D) One member who shall be a resident of the State 
                of Washington, appointed by the Governor of the State 
                of Washington.
                    (E) One member who shall be a resident of the State 
                of Washington, appointed by the Secretary of Energy.
                    (F) One member who shall be a resident of the State 
                of Washington, appointed by the Secretary of the 
                Interior.
                    (G) One member who shall be a resident of any 
                county in the State of Washington through or along 
                which the Columbia River runs, appointed by a majority 
                vote of the other members of the Commission.
            (2) Terms of office.--The length of the terms of office of 
        the members appointed under (1) shall be fixed by each 
        appointing governmental entity at the time of appointment, but 
        no term shall exceed 4 years.
            (3) Vacancy.--Any vacancy that may occur prior to the 
        expiration of a member's term shall be filled for the balance 
        of such term by appointment made by the entity which appointed 
        the vacating member.
            (4) Restriction.--Except as provided herein, no person 
        shall be appointed to the Commission who is an employee, agent, 
        or independent contractor of the United States or any agency 
        thereof.
            (5) Failure to appoint.--In the event a member has not been 
        appointed within 6 months of the establishment of the 
        Commission, any such vacancy shall be filled by joint 
        appointment by the governments of Benton, Franklin, and Grant 
        Counties.
            (6) Establishment of commission authority.--As soon as 
        practicable after the appointment of a majority of the members 
        of the Commission, such members shall be authorized to convene 
        meetings of the Commission and to adopt rules and provisions 
        governing the administration, voting, meeting, terms of 
        service, and finances of the Commission. The first meeting 
        shall be held no later than 1 year from the date of the 
        establishment of the Commission.
            (7) Development of hanford reach protection and management 
        plan.--
                    (A) The primary duty of the Commission shall be to 
                develop and implement a plan to manage the lands 
                conveyed pursuant to section 4(b)(1) to protect and 
                enhance plant resources, fish and wildlife resources, 
                cultural resources, recreational access, and other uses 
                or resources prescribed by the Commission.
                    (B) From the date the conveyances under section 
                4(b)(1) are made until such time as a permanent 
                protection and management plan is approved by the 
                Commission, the lands conveyed pursuant to such section 
                shall be managed under an interim management plan 
                approved by the governments of Benton, Franklin, and 
                Grant Counties, which shall be consistent with the 
                purposes of this Act.
    (c) Nonperformance of State of Washington, Transfer to and 
Management by Counties Authorized.--If the State of Washington does not 
fulfill its obligations under subsection (b), all right, title, and 
interest to the property conveyed pursuant to section 4(b)(1) shall be 
transferred to the counties, with the consent of such counties, in 
which the lands are situated in order to carry out the purposes of this 
Act, and the governments of such counties shall jointly establish the 
Commission pursuant to subsection (b) and to provide for the management 
of the lands conveyed pursuant to section 4(b)(1).
    (d) Reversion and Right To Reenter.--If the State of Washington 
does not fulfill its obligations under subsection (b), and if the 
governments of Benton, Franklin, and Grant Counties do not fulfill 
their obligations under subsection (c), all right, title, and interest 
to the property conveyed pursuant to section 4(b)(1) shall revert to 
the United States and the United States shall have the right of 
immediate entry thereon.
    (e) Use of Federal Resources Authorized.--The Secretary of the 
Interior may enter into agreements with the State of Washington and the 
governmental entities referred to in paragraphs (1) through (4) of 
section 4(b) to allow the utilization of personnel, and the provision 
of technical and financial assistance from the United States Fish and 
Wildlife Service to assist the county governments in the administration 
and management of the lands transferred under this Act.
    (f) Special Rule for Adams County, Grant County, and Franklin 
County.--The properties described under paragraphs (2) through (4) of 
section 4(b) shall be conveyed only after Adams County, Grant County, 
and Franklin County, Washington, have submitted a written report to the 
Secretary of the Interior which shall include--
            (1) a risk analysis of debris slides in the White Bluffs 
        Wasteway;
            (2) any recommendations necessary to address the risk of 
        such slides; and
            (3) a comprehensive land use plan of the Wahluke Slope.
[A]: Columbia River Habitat Protection and Recreational Access Act of 1997 - Directs the Secretary of Energy to convey to the State of Washington and to Adams, Grant, and Franklin counties in Washington specified portions of the Hanford Works, an area of property along the Columbia River in Washington.  Allows such conveyances only after the Administrator of the Environmental Protection Agency has made specified certifications to the Secretary with respect to the appropriate environmental cleanup of such area. 
Directs the State of Washington to enter into a joint agreement with Benton, Franklin, and Grant Counties to establish the Hanford Reach Protection and Management Commission, which shall develop and implement a plan to manage the lands conveyed by the Secretary in order to protect and enhance plant, fish and wildlife, and cultural resources, as well as recreational access to, and other uses of, Hanford Reach (a 51-mile stretch of land along the Columbia River containing fish, wildlife, and other resources). 
Requires Adams, Grant, and Franklin Counties to submit to the Secretary:  (1) a risk analysis of debris slides in the White Bluffs Wasteway; and (2) a comprehensive land use plan of the Wahluke Slope.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prevention of Escapement of 
Genetically Altered Salmon in the United States Act''.

SEC. 2. PROHIBITION ON SALE OF GENETICALLY ALTERED SALMON.

    (a) Prohibition.--It shall be unlawful for a person--
            (1) to ship, transport, offer for sale, sell, or purchase a 
        covered fish, or a product containing covered fish, in 
        interstate or foreign commerce;
            (2) to have custody, control, or possession of, with the 
        intent to ship, transport, offer for sale, sell, or purchase a 
        covered fish, or a product containing covered fish, in 
        interstate commerce;
            (3) to engage in net-pen aquaculture of covered fish;
            (4) to release a covered fish into a natural environment; 
        or
            (5) to have custody, control, or possession of a covered 
        fish with the intent to release it into a natural environment.
    (b) Exception.--Subsection (a) shall not apply to a fish, fish 
part, or product--
            (1) under confined use, or intended for confined use, for 
        scientific research;
            (2) collected for the purpose of enforcing this Act; or
            (3) if the Under Secretary of Commerce for Oceans and 
        Atmosphere, in consultation with the Director of the United 
        States Fish and Wildlife Service and any other Federal, State, 
        or tribal entity the Under Secretary considers appropriate, 
        reviews any application requesting an action by a department or 
        agency of the Federal government to permit an act prohibited 
        under subsection (a), including any environmental assessment 
        prepared as part of that application, and--
                    (A) prepares a finding of no significant impact in 
                accordance with the National Environmental Policy Act 
                of 1969 (42 U.S.C. 4321 et seq.); or
                    (B) finds the application to be consistent with an 
                environmental impact statement prepared by the Under 
                Secretary in accordance with section 102(2)(C) of the 
                National Environmental Policy Act of 1969 (42 U.S.C. 
                4332) that includes--
                            (i) an environmental risk analysis that 
                        assesses the potential direct and indirect 
                        impacts from escapement of covered fish on wild 
                        and cultured fish stocks and environments that 
                        may be exposed to such covered fish;
                            (ii) a failure mode and effects analysis 
                        that quantitatively assesses the best- and 
                        worst-case probabilities of failure of each 
                        applicable confinement technique;
                            (iii) an assessment of the costs of control 
                        or eradication of escaped covered fish; and
                            (iv) an assessment of the potential 
                        economic damage in terms of loss of production 
                        or sales to relevant wild and cultured fish 
                        stocks and environments from the escapement of 
                        covered fish.
    (c) Environmental Impact Considerations.--
            (1) Notice.--Each agency, department, or other unit of the 
        Federal Government shall promptly notify the Under Secretary of 
        Commerce for Oceans and Atmosphere when an action involving 
        covered fish, or a product containing covered fish is first 
        identified by such unit.
            (2) Ensuring compliance.--The Under Secretary of Commerce 
        for Oceans and Atmosphere, in cooperation with each Federal, 
        State, or tribal entity that the Under Secretary considers 
        appropriate, may monitor any mitigation measures proposed under 
        subsection (b)(3) to ensure implementation and compliance 
        therewith.
            (3) Provisions as complementary.--The provisions of this 
        Act are in addition to, and shall not affect the operation of, 
        other Federal, State, or local laws regulating a covered fish, 
        or a product containing covered fish.
    (d) Rules and Regulations.--The Secretary shall prescribe such 
rules and regulations as the Secretary considers necessary to carry out 
the provisions of this Act.

SEC. 3. ENFORCEMENT AND PENALTIES.

    (a) Enforcement.--The Secretary of Commerce may enforce section 2 
in the same manner, by the same means, and with the same jurisdiction, 
powers, and duties provided under sections 308, 309, 310, and 311 of 
the Magnuson-Stevens Fishery Conservation and Management Act (16 U.S.C. 
1858, 1859, 1860, and 1861).
    (b) Penalties.--A person who violates section 2 shall be subject to 
the penalties, and entitled to the privileges and immunities, under 
sections 308, 309, 310, and 311 of the Magnuson-Stevens Fishery 
Conservation and Management Act (16 U.S.C. 1858, 1859, 1860, and 1861).

SEC. 4. REPORT ON RISKS TO WILD FISH STOCKS.

    Not later than 180 days after the date of enactment of this Act, 
the Under Secretary of Commerce for Oceans and Atmosphere shall 
transmit to the Committee on Commerce, Science, and Transportation of 
the Senate and the Committee on Natural Resources of the House of 
Representatives the report under section 1007 of the Food and Drug 
Administration Amendments Act of 2007 (21 U.S.C. 2106).

SEC. 5. DEFINITIONS.

    In this Act:
            (1) Confined use.--The term ``confined use'' means any 
        operation, undertaken within a secured, land-based facility, 
        that involves a covered fish controlled by specific measures 
        that effectively prevent the covered fish from having contact 
        with and impact on the external environment, including 
        biological and physical confinement measures.
            (2) Covered fish.--The term ``covered fish'' means any 
        finfish, live or dead, including the gametes, fertilized eggs, 
        offspring, and descendants thereof, that is modified or 
        produced through the application of recombinant 
        deoxyribonucleic acid (DNA) technologies, using DNA from an 
        organism's own genome or that of another species, that overcome 
        natural physiological reproductive barriers and that are not 
        techniques used in traditional breeding and selection.
            (3) Finding of no significant impact.--The term ``finding 
        of no significant impact'' has the meaning given the term in 
        section 1508.13 of title 40, Code of Federal Regulations.
            (4) Product.--The term ``product'' means an item 
        manufactured or produced for sale or use as food.
[A]: Prevention of Escapement of Genetically Altered Salmon in the United States Act  This bill prohibits a person from:   shipping, transporting, offering for sale, selling, or purchasing a genetically altered finfish, or a food product containing those fish, in commerce;  having custody, control, or possession of those fish or food products with the intent to ship, transport, offer for sale, sell, or purchase them in commerce;  engaging in net-pen aquaculture (pens of fish contained by nets) of those fish;  releasing those fish into a natural environment; or  having custody, control, or possession of those fish with the intent to release them into a natural environment.    Fish, fish parts, or products confined for scientific research or collected to enforce this Act are exempted from the prohibition. An additional exemption is established if the National Oceanic and Atmospheric Administration (NOAA): (1) prepares a finding of no significant impact in accordance with the National Environmental Policy Act of 1969 after reviewing an application requesting a federal agency to permit activity prohibited by this Act, or (2) finds the application to be consistent with an environmental impact statement that includes an environmental risk analysis and specified assessments of costs and potential economic damage. Each federal agency must promptly notify NOAA when an action involving those fish or food products is first identified by the agency. The Department of Commerce may enforce penalties for violations of this Act under specified provisions of the Magnuson-Stevens Fishery Conservation and Management Act.


[Q]: SECTION 1. DETERMINATION OF WORKER CLASSIFICATION.

    (a) In General.--Chapter 79 of the Internal Revenue code of 1986 is 
amended by adding at the end the following new section:

``SEC. 7706. DETERMINATION OF WORKER CLASSIFICATION.

    ``(a) In General.--For purposes of this title (and notwithstanding 
any provision of this title not contained in this section to the 
contrary), if the requirements of subsections (b), (c), and (d) are met 
with respect to any service performed by a service provider, then with 
respect to such service--
            ``(1) the service provider shall not be treated as an 
        employee,
            ``(2) the service recipient shall not be treated as an 
        employer,
            ``(3) any payor shall not be treated as an employer, and
            ``(4) the compensation paid or received for such service 
        shall not be treated as paid or received with respect to 
        employment.
    ``(b) General Service Provider Requirements.--
            ``(1) In general.--The requirements of this subsection are 
        met with respect to any service if the service provider 
        either--
                    ``(A) meets the requirements of paragraph (2) with 
                respect to such service, or
                    ``(B) in the case a service provider engaged in the 
                trade or business of selling (or soliciting the sale 
                of) goods or services, meets the requirements of 
                paragraph (3) with respect to such service.
            ``(2) General requirements.--The requirements of this 
        paragraph are met with respect to any service if the service 
        provider, in connection with performing the service--
                    ``(A) either--
                            ``(i) incurs significant unreimbursed 
                        expenses as it relates to total expense, or
                            ``(ii) risks income fluctuations because 
                        remuneration with respect to such service is 
                        not related to the expenses incurred,
                    ``(B) agrees to perform the service for a 
                particular amount of time, to achieve a specific 
                result, or to complete a specific task, and
                    ``(C) at least one of the following:
                            ``(i) has an significant unreimbursed 
                        expenses as it relates to total expense in 
                        assets or training,
                            ``(ii) is not required to perform services 
                        exclusively for the service recipient, or
                            ``(iii) has not performed services for the 
                        service recipient as an employee during the 1-
                        year period ending with the date of the 
                        commencement of services under the contract 
                        described in subsection (d).
            ``(3) Alternative requirements with respect to sales 
        persons.--In the case of a service provider engaged in the 
        trade or business of selling (or soliciting the sale of) goods 
        or services, the requirements of this paragraph are met with 
        respect to any service if--
                    ``(A) the service provider is compensated primarily 
                on a commission basis, and
                    ``(B) substantially all the compensation for such 
                service is directly related to sales of goods or 
                services rather than to the number of hours worked to a 
                certain level or limit of highly compensated 
                individuals.
    ``(c) Place of Business or Own Equipment Requirement.--The 
requirement of this subsection is met with respect to any service if 
the service provider--
            ``(1) has a principal place of business, which can be home 
        or mobile-based, or,
            ``(2) provides the service primarily using equipment for 
        which the service provider bears the ultimate financial 
        responsibility.
    ``(d) Written Contract Requirement.--The requirements of this 
subsection are met with respect to any service if such service is 
performed pursuant to a written contract between the service provider 
and the service recipient (or payor) which meets the following 
requirements:
            ``(1) The contract includes each of the following:
                    ``(A) The service provider's name and address.
                    ``(B) A statement that the service provider will 
                not be treated as an employee with respect to the 
                services provided pursuant to the contract for purposes 
                of this title.
                    ``(C) A statement that the service recipient (or 
                the payor) will report to the Internal Revenue Service 
                the compensation payable pursuant to the contract 
                consistent with the requirements of this title.
                    ``(D) A statement that the service provider is 
                responsible for payment of Federal, State, and local 
                taxes, including self-employment taxes, on compensation 
                payable pursuant to the contract.
                    ``(E) A statement that the contract is intended to 
                be considered a contract described in this subsection.
            ``(2) The term of the contract does not exceed 1 year. The 
        preceding sentence shall not prevent one or more subsequent 
        written renewals of the contract from satisfying the 
        requirements of this subsection if the term of each such 
        renewal does not exceed 1 year and if the information required 
        under paragraph (1)(A) is updated as needed in connection with 
        each such renewal.
            ``(3) The contract (or renewal) is signed by both the 
        service recipient (or payor) and the service provider not later 
        than the date on which the aggregate payments made by the 
        service recipient to the service provider exceeds $600 for the 
        year covered by the contract (or renewal).
    ``(e) Reporting Requirements.--If any service recipient or payor 
fails to meet the applicable reporting requirements of section 6041(a) 
or 6041A(a) for any taxable year with respect to any service provider, 
this section shall not apply for purposes of making any determination 
with respect to the liability of such service recipient or payor for 
any tax with respect to such service provider for such period. For 
purposes of the preceding sentence, such reporting requirements shall 
be treated as met if the failure to satisfy such requirements is due to 
reasonable cause and not willful neglect.
    ``(f) Exception for Services Provided by Owner.--This section shall 
not apply with respect to any service provided by a service provider to 
a service recipient if the service provider owns any interest in the 
service recipient or any payor with respect to the service provided. 
The preceding sentence shall not apply in the case of a service 
recipient the stock of which is regularly traded on an established 
securities market.
    ``(g) Limitation on Reclassification by Secretary.--For purposes of 
this title--
            ``(1) Effect of reclassification on service recipients and 
        payors.--A determination by the Secretary that a service 
        recipient or a payor should have treated a service provider as 
        an employee shall be effective with respect to the service 
        recipient or payor no earlier than the notice date if--
                    ``(A) the service recipient or the payor entered 
                into a written contract with the service provider which 
                meets the requirements of subsection (d),
                    ``(B) the service recipient or the payor satisfied 
                the applicable reporting requirements of section (a) or 
                6041A(a) for all relevant taxable years with respect to 
                the service provider, and
                    ``(C) the service recipient or the payor 
                demonstrates a reasonable basis for having determined 
                that the service provider should not be treated as an 
                employee under this section and that such determination 
                was made in good faith.
            ``(2) Burden of proof.--
                    ``(A) In general.--If--
                            ``(i) a taxpayer establishes a prima facie 
                        case that it was reasonable not to treat an 
                        individual as an employee for purposes of this 
                        section, and
                            ``(ii) the taxpayer has fully cooperated 
                        with reasonable requests from the Secretary of 
                        the Treasury or his delegate,
                then the burden of proof with respect to such treatment 
                shall be on the Secretary.
                    ``(B) Exception for other reasonable basis.--In the 
                case of any issue involving whether the taxpayer had a 
                reasonable basis not to treat an individual as an 
                employee for purposes of this section, subparagraph (A) 
                shall only apply for purposes of determining whether 
                the taxpayer meets the requirements of subparagraph 
                (A), (B), or (C) of subsection (a)(2).
            ``(3) Effect of reclassification on service providers.--A 
        determination by the Secretary that a service provider should 
        have been treated as an employee shall be effective with 
        respect to the service provider no earlier than the notice date 
        if--
                    ``(A) the service provider entered into a written 
                contract with the service recipient or payor which 
                meets the requirements of subsection (d),
                    ``(B) the service recipient or payor satisfied the 
                applicable reporting requirements of sections 6012(a) 
                and 6017 for all relevant taxable years with respect to 
                the service provider, or
                    ``(C) the service recipient demonstrates a basis 
                for determining that the service provider is not an 
                employee under this section and that such determination 
                was made in good faith.
            ``(4) Notice date.--For purposes of this subsection, the 
        term `notice date' means the 30th day after the earliest of--
                    ``(A) the date on which the first letter of 
                proposed deficiency which allows the service provider, 
                the service recipient, or the payor an opportunity for 
                administrative review in the Internal Revenue Service 
                Office of Appeals is sent,
                    ``(B) the date on which a deficiency notice under 
                section 6212 is sent, or
                    ``(C) the date on which a notice of determination 
                under section 7436(b)(2) is sent.
            ``(5) No restriction on administrative or judicial 
        review.--Nothing in this subsection shall be construed as 
        limiting any provision of law which provides an opportunity for 
        administrative or judicial review of a determination by the 
        Secretary.
    ``(h) Definitions.--For purposes of this section--
            ``(1) Service provider.--
                    ``(A) In general.--The term `service provider' 
                means any qualified person who performs service for 
                another qualified person.
                    ``(B) Qualified person.--The term `qualified 
                person' means--
                            ``(i) any natural person, or
                            ``(ii) any entity.
            ``(2) Service recipient.--The term `service recipient' 
        means the person or entity for whom the service provider 
        performs such Service pursuant to a written contract.
            ``(3) Payor.--The term `payor' means any person or entity 
        who pays the service provider for performing such service.
    ``(i) Regulations.--Notwithstanding section 530(d) of the Revenue 
Act of 1978, the Secretary may issue regulations only to the extent 
that the Secretary determines are necessary to carry out the provisions 
of this section.
    ``(j) Rule of Construction.--No provision of this section may be 
construed to expand the circumstances under which a service provider 
may be treated as an employee or a service recipient may be treated as 
an employer.
    ``(k) Application in Ordinary Course of Trade or Business.--This 
section shall apply regardless of whether such service is performed in 
the ordinary or related course of a trade or business of the service 
recipient.''.
    (b) Reporting.--Section 6041A of such Code is amended by adding at 
the end the following new subsection:
    ``(g) Special Rules for Certain Persons Classified as Not 
Employees.--In the case of any service recipient required to make a 
return under subsection (a) with respect to compensation to which 
section 7706(a) applies--
            ``(1) such return shall include--
                    ``(A) the aggregate amount of such compensation 
                paid to each person or entity whose name is required to 
                be included on such return,
                    ``(B) the aggregate amount deducted and withheld 
                under section 3402(s) with respect to such 
                compensation, and
                    ``(C) an indication of whether a copy of the 
                contract described in section 7706(d) is on file with 
                the service recipient or payor, and
            ``(2) the statement required to be furnished under 
        subsection (e) shall include the information described in 
        paragraph (1) with respect to the service provider to whom such 
        statement is furnished.
Terms used in this subsection which are also used in section 7706 shall 
have the same meaning as when used in such section.''.
    (c) Clerical Amendment.--The table of sections for chapter 79 of 
such Code is amended by adding at the end the following new item:

``Sec. 7706. Determination of worker classification.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to services performed after December 31, 2016.
[A]:
This bill amends the Internal Revenue Code to establish a test for determining if a service provider should be classified as an independent contractor rather than as an employee for tax purposes.  If the requirements of the test are met, the provider may not be treated as an employee, the recipient or any payor may not be treated as an employer, and compensation for the service may not be treated as paid or received with respect to employment.  The factors of the test include:   the relationship between the parties (i.e., the provider incurs expenses or risks income fluctuations; does not work exclusively for a single recipient; performs the service for a particular amount of time, to achieve a specific result, or to complete a specific task; or is a sales person compensated primarily on a commission basis);  the place of business or ownership of the equipment (i.e., the provider has a principal place of business, which can be home or mobile-based, or bears financial responsibility for the equipment used to provide the service); and   the services are performed under a written contract that meets certain requirements (i.e., specifies that the provider is not an employee, the recipient will satisfy reporting requirements, and that the provider is responsible for taxes on the compensation).  The bill also sets forth: (1) reporting requirements for service recipients who meet the requirements of the test, and (2) procedures for the reclassification of employment status by the Internal Revenue Service.