; (ii) any impact on employers that are utilizing H–2C nonimmigrants; (iii) any impact on employers that do not qualify to employ H–2C nonimmigrants; and (iv) any impact on H–2C nonimmigrants. (l) H–2C nonimmigrant protections (1) Waiver of rights prohibited (A) In general An H–2C nonimmigrant may not be required to waive any substantive rights or protections under this Act. (B) Construction Nothing in this paragraph may be construed to affect the interpretation of any other law. (2) Prohibition on treatment as independent contractors (A) In general Notwithstanding any other provision of law— (i) an H–2C nonimmigrant is prohibited from being treated as an independent contractor under any Federal or State law; and (ii) no person, including any employer, labor contractor, or any person who is affiliated with or contracts with an employer or labor contractor, may treat an H–2C nonimmigrant as an independent contractor. (B) Construction Subparagraph (A) may not be construed to prevent registered employers who operate as independent contractors from employing H–2C nonimmigrants. (3) Payment of fees A fee related to the hiring of an H–2C nonimmigrant required to be paid by an employer under this Act shall be paid by the employer and may not be deducted from the wages or other compensation paid to an H–2C nonimmigrant. (4) Tax responsibilities An employer shall comply with all applicable Federal, State, and local tax laws with respect to each H–2C nonimmigrant employed by the employer. (5) Whistleblower protection It shall be unlawful for an employer of an H–2C nonimmigrant to intimidate, threaten, restrain, coerce, retaliate, discharge, or in any other manner discriminate against an employee or former employee because the employee or former employee— (A) discloses information to the employer or any other person that the employee or former employee reasonably believes that the employer or other person has committed a violation of this section