shall apply with respect to taxable years beginning after December 31, 2017. 9. No effect of voluntary withholding agreements on worker classification Section 3402(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Worker classification Agreements under paragraph (3) may not be taken into account in determining whether any party to such agreement is an employee or an employer for purposes of any provision of this title. . 10. Effect of voluntary training and group discount programs on worker classification (a) In general Chapter 79 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7706. Effect of voluntary training and group discount programs on worker classification (a) In general For purposes of this title, the determination of whether an individual is an employee shall be made without regard to the following: (1) Whether such individual is offered, and whether such individual accepts, voluntary training. (2) Whether such individual is offered, or takes advantage of, a discount on goods and services available by reason of such individual performing services. (b) Regulations The Secretary shall issue such regulations as the Secretary determines are necessary to carry out the purposes of this section. . (b) Clerical amendment The table of sections for chapter 79 of such Code is amended by inserting after the item relating to section 7705 the following: Sec. 7706. Effect of voluntary training and group discount programs on worker classification. .