TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Safer Officers and Safer Citizens
Act of 2017''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) While police body worn cameras are not a panacea, they
do contribute to keeping both law enforcement officers and
citizens safer.
(2) Increasing the use of body worn cameras by law
enforcement officers has been shown by multiple studies to
significantly reduce the number of use of force incidents and
the number of citizen complaints.
(3) Increased accountability and transparency in policing
activities will benefit all our citizens, including our law
enforcement officers.

SEC. 3. GRANT PROGRAM.

Title I of the Omnibus Crime Control and Safe Streets Act of 1968
(42 U.S.C. 3711 et seq.) is amended by adding at the end the following:

''PART MM--GRANT PROGRAM FOR BODY WORN CAMERAS FOR LAW ENFORCEMENT
OFFICERS

''SEC. 3031. PROGRAM AUTHORIZED.

''(a) In General.--The Director of the Bureau of Justice Assistance
is authorized to make grants to States, units of local government, and
Indian tribes to purchase body worn cameras for use by State, local,
and tribal law enforcement officers.
''(b) Uses of Funds.--Grants awarded under this section shall be--
''(1) distributed directly to the State, unit of local
government, or Indian tribe; and
''(2) used for the purchase of--
''(A) body worn cameras for law enforcement
officers; and
''(B) necessary initial supportive technological
infrastructure for body worn cameras for law
enforcement officers in the jurisdiction of the
grantee.
''(c) Preferential Consideration.--In awarding grants under this
part, the Director of the Bureau of Justice Assistance shall give
preferential consideration, if feasible, to an application from a
jurisdiction that--
''(1) has in place a comprehensive policy that is--
''(A) developed in consultation with a broad group
of criminal justice experts and community members, and
that contains policies and procedures addressing
deployment, video capture, privacy protections,
viewing, use, release, storage, retention, the effect
on community-police interactions, and audits and
controls;
''(B) supported by a comprehensive communication
and education campaign that involves interested parties
in law enforcement, courts, prosecution, the defense
bar, civic leadership, labor organizations, victim and
juvenile advocacy, the media, and the public; and
''(C) informed by the best practices on body worn
cameras developed by the Department of Justice;
''(2) has the greatest need for body worn cameras based on
the percentage of law enforcement officers in the department
who do not have access to a body worn camera;
''(3) has a violent crime rate at or above the national
average as determined by the Bureau of Justice Statistics; and
''(4) commits to submitting such metrics on the usage of
body worn cameras, in such a format and at such a time as the
Department of Justice shall reasonably specify, for the
purposes of collecting and studying data on the effectiveness
of body worn cameras to increase safety for both law
enforcement officers and citizens.
''(d) Matching Funds.--The portion of the costs of a program
provided by a grant under subsection (a) may not exceed 75 percent. Any
funds appropriated by Congress for the activities of any agency of an
Indian tribal government or the Bureau of Indian Affairs performing law
enforcement functions on any Indian lands may be used to provide the
non-Federal share of a matching requirement funded under this
subsection.

''SEC. 3032. APPLICATIONS.

''(a) In General.--To request a grant under this part, the chief
executive of a State, unit of local government, or Indian tribe shall
submit an application to the Director of the Bureau of Justice
Assistance in such form and containing such information as the Director
may reasonably require.
''(b) Regulations.--Not later than 90 days after the date of the
enactment of this part, the Director of the Bureau of Justice
Assistance shall promulgate regulations to implement this section,
including the information that must be included and the requirements
that the States, units of local government, and Indian tribes must meet
in submitting the applications required under this section.

''SEC. 3033. DEFINITIONS.

''For purposes of this part--
''(1) the term 'Indian tribe' has the same meaning as in
section 4(e) of the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 450b(e));
''(2) the term 'law enforcement officer' means any officer,
agent, or employee of a State, unit of local government, or
Indian tribe authorized by law or by a government agency to
engage in or supervise the prevention, detection, or
investigation of any violation of criminal law, or authorized
by law to supervise sentenced criminal offenders;
''(3) the term 'State' means each of the 50 States, the
District of Columbia, the Commonwealth of Puerto Rico, the
United States Virgin Islands, American Samoa, Guam, and the
Northern Mariana Islands; and
''(4) the term 'unit of local government' means a county,
municipality, town, township, village, parish, borough, or
other unit of general government below the State level.

''SEC. 3034. AUTHORIZATION OF APPROPRIATIONS.

''(a) In General.--There are authorized to be appropriated to carry
out this part, $100,000,000 for each of fiscal years 2018 through 2022.
''(b) Remaining Funds.--Any amounts made available to carry out
this part that are unobligated at the end of each fiscal year, shall be
returned to the general fund of the Treasury for debt reduction.''.

SEC. 4. OFFSET.

(a) Findings.--Congress finds the following:
(1) In 2010, the most current year for which figures are
available, the Federal Government spent $1,670,000,000
operating and maintaining unutilized and underutilized
buildings.
(2) Federal agencies have consistently indicated that the
disposal efforts of the agencies are often hampered by
statutory requirements.
(b) Offset.--Notwithstanding subtitle I of title 40, United States
Code, or any other provision of law, the Administrator of General
Services, in consultation with the Director of the Office of Management
and Budget, may immediately identify and dispose of, through sale at
fair market value or demolition if unsuitable for sale, the most
financially burdensome excess Federal property, so as to generate not
more than $500,000,000 in savings by the end of fiscal year 2022.

SOLUTION: Safer Officers and Safer Citizens Act of 2017 This bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize the Department of Justice's Bureau of Justice Assistance to award matching grants to states, local governments, and Indian tribes to purchase body-worn cameras. The Bureau of Justice Assistance must give preference to grant applications from jurisdictions that: (1) have comprehensive policies and procedures related to implementation of a body-worn camera program, (2) have high percentages of officers without access to body-worn cameras, (3) have violent crime rates above the national average, and (4) agree to submit metrics on the use of body-worn cameras. As an offset, the bill allows the General Services Administration to identify and dispose of (i.e., sell or demolish) excess federal property.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Significant Regulation Oversight Act
of 2001''.

SEC. 2. FINDING AND PURPOSE.

(a) Finding.--The Congress finds that oversight of significant
rules will be enhanced if they are subject to congressional review and
approval after being proposed by an agency.
(b) Purpose.--The purpose of this Act is to ensure that before a
significant rule takes effect--
(1) Congress is given an adequate opportunity to review the
rule and ensure that it is in accordance with the intent of
Congress in enacting the law under which the rule is proposed;
and
(2) Congress approves the rule in accordance with the
procedures established by this Act.

SEC. 3. REVIEW OF SIGNIFICANT RULES BY CONGRESS.

(a) Congressional Approval of Significant Rules Required.--A
significant rule shall not take effect before the date of the enactment
of a joint resolution described in section 4(a) comprised solely of the
text of the significant rule.
(b) Reporting and Review of Significant Rules.--(1) Before a
proposed significant rule would take effect as a final rule, the agency
proposing the rule shall submit to each House of Congress a report
containing the following:
(A) A copy of the proposed significant rule.
(B) A concise summary of the proposed significant rule, its
purpose, and anticipated effects.
(C) A complete copy of any cost-benefit analysis report
that has been prepared by the agency with respect to the
proposed significant rule.
(D) An explanation of the specific statutory interpretation
under which a rule is proposed, including an explanation of--
(i) whether the interpretation is expressly
required by the text of the statute; or
(ii) if the interpretation is not expressly
required by the text of the statute, an explanation
that the interpretation is within the range of
permissible interpretations of the statute as
identified by the agency, and an explanation why the
interpretation selected by the agency is the agency's
preferred interpretation.
(E) Any other relevant information or requirements under
any other Act and any relevant Executive order.
(2) Upon receipt of a report under paragraph (1), each House of
Congress shall provide a copy of the report to the Chairman and ranking
minority party member of each committee with jurisdiction over the
subject matter of the report.
(c) No Inference To Be Drawn Where Congress Fails To Approve.--If
Congress fails to enact a joint resolution approving a proposed
significant rule, no court or agency may infer any intent of Congress
from any action or inaction of Congress with regard to such rule or any
related statute.

SEC. 4. CONGRESSIONAL APPROVAL PROCEDURE FOR SIGNIFICANT RULES.

(a) Introduction.--The majority leader of each House of the
Congress shall introduce (by request) a joint resolution comprised
solely of the text of a proposed significant rule not later than 3
session days in the Senate or 3 legislative days in the House of
Representatives after the date on which an agency submits a report
under section 3(b) containing the text of the proposed significant
rule. If the joint resolution is not introduced in either House as
provided in the preceding sentence, then any Member of that House may
introduce the joint resolution.
(b) Referral and Consideration.--(1) The joint resolution shall be
referred to the appropriate committee of the House in which it is
introduced. The committee may report the joint resolution without
substantive revision and with or without recommendation or with an
adverse recommendation, or the committee may vote not to report the
joint resolution. If the committee votes to order the joint resolution
reported, it shall be reported not later than the end of the period
(not to exceed 45 session days in the Senate or 45 legislative days in
the House of Representatives) established for consideration of the
joint resolution by the Speaker of the House of Representatives or the
majority leader of the Senate, as the case may be. Except in the case
of a joint resolution which a committee votes not to report, a
committee failing to report a joint resolution within such period shall
be automatically discharged from consideration of the joint resolution,
and it shall be placed on the appropriate calendar.
(2) A vote on final passage of the joint resolution shall be taken
in that House on or before the close of the 90th session day in the
Senate or 90th legislative day in the House of Representatives after
the date of the introduction of the joint resolution in that House.
(3)(A) A motion in the House of Representatives to proceed to the
consideration of a joint resolution under this section shall be highly
privileged and not debatable. An amendment to the motion shall not be
in order, nor shall it be in order to move to reconsider the vote by
which the motion is agreed to or disagreed to.
(B) Debate in the House of Representatives on a joint resolution
under this section shall be limited to not more than 4 hours, which
shall be divided equally between those favoring and those opposing the
joint resolution. A motion further to limit debate shall not be
debatable. It shall not be in order to move to recommit a joint
resolution under this section or to move to reconsider the vote by
which the joint resolution is agreed to or disagreed to.
(C) All appeals from the decisions of the chair relating to the
application of the Rules of the House of Representatives to the
procedure relating to a joint resolution under this section shall be
decided without debate.
(D) Except to the extent specifically provided in the preceding
provisions of this subsection, consideration of a joint resolution
under this section shall be governed by the Rules of the House of
Representatives applicable to other joint resolutions in similar
circumstances.
(4)(A) A motion in the Senate to proceed to the consideration of a
joint resolution under this section shall be privileged and not
debatable. An amendment to the motion shall not be in order, nor shall
it be in order to move to reconsider the vote by which the motion is
agreed to or disagreed to.
(B) Debate in the Senate on a joint resolution under this section,
and all debatable motions and appeals in connection therewith, shall be
limited to not more than 10 hours. The time shall be equally divided
between, and controlled by, the majority leader and the minority leader
or their designees.
(C) Debate in the Senate on any debatable motion or appeal in
connection with a joint resolution under this section shall be limited
to not more than 1 hour, to be equally divided between, and controlled
by, the mover and the manager of the joint resolution, except that in
the event the manager of the joint resolution is in favor of any such
motion or appeal, the time in opposition thereto, shall be controlled
by the minority leader or his designee. Such leaders, or either of
them, may, from time under their control on the passage of a joint
resolution, allot additional time to any Senator during the
consideration of any debatable motion or appeal.
(D) A motion in the Senate to further limit debate on a joint
resolution under this section is not debatable. A motion to recommit a
joint resolution under this section is not in order.
(c) Amendments Prohibited.--No amendment to a joint resolution
considered under this section shall be in order in either the House of
Representatives or the Senate. No motion to suspend the application of
this subsection shall be in order in either House, nor shall it be in
order in either House for the presiding officer to entertain a request
to suspend the application of this subsection by unanimous consent.
(d) Treatment if the Other House Has Acted.--If, before the passage
by one House of a joint resolution of that House described in
subsection (a), that House receives from the other House a joint
resolution described in subsection (a) comprised of the same text,
then--
(1) the procedure in that House shall be the same as if no
joint resolution had been received from the other House, and
(2) the vote on final passage shall be on the joint
resolution of the other House.
(e) Constitutional Authority.--This section is enacted by
Congress--
(1) as an exercise of the rulemaking power of the Senate
and the House of Representatives, respectively, and as such it
is deemed a part of the rules of each House, respectively, but
applicable only with respect to the procedure to be followed in
that House in the case of a joint resolution described in
subsection (a), and it supersedes other rules only to the
extent that it is inconsistent with such rules; and
(2) with full recognition of the constitutional right of
either House to change the rules (so far as relating to the
procedure of that House) at any time, in the same manner, and to the
same extent as in the case of any other rule of that House.

SEC. 5. EXISTING RULES.

(a) In General.--Any existing rule may be revised or revoked in
accordance with this section if a petition for review so requests.
(b) Introduction.--If a petition for review is filed with the Clerk
of the House of Representatives or the Secretary of the Senate, the
Clerk or the Secretary shall determine whether the petition meets the
requirements of subsection (d). If the Clerk or the Secretary
determines that a petition meets those requirements, he or she shall
notify the majority leader of that House. The majority leader so
notified shall, within 3 session days in the Senate or 3 legislative
days in the House of Representatives, introduce a joint resolution (by
request) that makes the revision or revocation of existing rules
proposed by the petition upon the enactment of that joint resolution.
If the joint resolution is not introduced as provided in the preceding
sentence, then any Member of that House may introduce the joint
resolution.
(c) Procedures for Consideration in the House of Representatives
and the Senate.--Any joint resolution introduced under subsection (b)
shall be considered in the House of Representatives and the Senate in
accordance with the procedures respecting a joint resolution set forth
in section 4.
(d) Petitions for Review.--A petition for review under subsection
(a) shall contain the following:
(1) Any rule affected by the petition and the contents of
that rule as it would exist if a joint resolution revising or
revoking that rule pursuant to the petition were enacted.
(2) For a petition in the Senate, the signatures of 30
Senators, or for a petition in the House of Representatives,
the signatures of 120 Members.

SEC. 6. DEFINITIONS.

For purposes of this Act:
(1) Agency.--The term ''agency'' has the meaning given that
term in section 551 of title 5, United States Code (relating to
administrative procedure).
(2) Session day and legislative day.--The terms ''session
day'' and ''legislative day'' do not include, with respect to a
House of the Congress, any day throughout which that House is
not in session.
(3) Rule.--(A) The term ''rule'' has the meaning given such
term by section 551 of title 5, United States Code, except that
such term does not include--
(i) any rule of particular applicability including
a rule that approves or prescribes--
(I) future rates, wages, prices, services,
or allowances therefor,
(II) corporate or financial structures,
reorganizations, mergers, or acquisitions
thereof, or
(III) accounting practices or disclosures
bearing on any of the foregoing, or
(ii) any rule of agency organization, personnel,
procedure, practice, or any routine matter.
(B) The term ''final rule'' means any final rule or interim
final rule.
(4) Significant rule.--The term ''significant rule'' means
any rule proposed by an agency that is specified or described
as such in the Act that authorizes the rule.

SEC. 7. EXEMPTION FOR MONETARY POLICY.

Nothing in this Act applies to any rule concerning monetary policy
proposed or implemented by the Board of Governors of the Federal
Reserve System or the Federal Open Market Committee.

SOLUTION: Significant Regulation Oversight Act of 2001 - Prohibits a significant rule from taking effect before the enactment of a joint resolution described in this Act comprising solely of the text of such rule. Calls for congressional reporting and review of significant rules before they take effect as final rules.Provides that, if Congress fails to enact a joint resolution approving the proposed rule, no court or agency may infer any intent of Congress from any action or inaction with regard to such rule or any related statute.Sets forth: (1) the congressional approval procedure for significant rules; and (2) provisions with respect to revising or revoking an existing rule.Exempts from this Act rules concerning monetary policy proposed or implemented by the Board of Governors of the Federal Reserve System or the Federal Open Market Committee.

PROBLEM: 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.

SOLUTION:
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.