; and (B) by adding at the end the following new subsection: (g) Special rules for certain persons classified as not employees Rules similar to the rules of subsection (h) of section 6041 shall apply for purposes of this section. . (3) Returns relating to payments made in settlement of payment card and third party network transactions Section 6050W of such Code is amended— (A) in subsection (d), by amending paragraph (3) to read as follows: (3) Third party network (A) In general The term third party payment network means any agreement or arrangement— (i) which involves the establishment of accounts with a central organization or marketplace platform by a substantial number of persons who— (I) are unrelated to such organization or platform, (II) provide goods or services, and (III) have agreed to settle transactions for the provision of such goods or services pursuant to such agreement or arrangement, (ii) which provides for standards and mechanisms for settling such transactions, and (iii) which guarantees persons providing goods or services pursuant to such agreement or arrangement that such persons will be paid for providing such goods or services. (B) Exception The term third party payment network shall not include any agreement or arrangement which provides for the issuance of payment cards. (C) Marketplace platform For purposes of subparagraph (A), the term marketplace platform means any person who— (i) operates a digital website or mobile application that facilitates the provision of goods or services by providers to recipients, (ii) enters into an agreement with each provider stating that such provider will not be treated as an employee with respect to such goods or services, (iii) provides standards and mechanisms for settling such facilitated transactions, and (iv) guarantees each provider of goods or services pursuant to such agreement that the provider will be paid for such facilitated transaction.