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Title II — Application to other laws

S. 4010 · 119th Congress · Mar 5, 2026 · Lineage

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.”

(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.