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.