and (C) the individual is customarily engaged in an independently established trade, occupation, profession, 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 possess, reserves, or exercises sufficient direct or indirect 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 Housing and Urban Development, and the Administrator of the Centers for Medicare and Medicaid Services, shall prescribe 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: 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, 2018. 3. Unlawful employment practices related to Federal benefits of applicants (a) In general It shall be an unlawful employment 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 alleging the violation for any lost wages due the individual and an additional equal amount of liquidated damages.