; or (B) 12 months after the date of enactment of this Act. (d) Definition of state For purposes of this section, the term State has the meaning given the term in section 3306(j) of the Internal Revenue Code of 1986. 5. Department of labor coordination, referral, and regulations (a) Coordination and referral Notwithstanding any other provision of law, any office, administration, or division of the Department of Labor that, while in the performance of its official duties, obtains information regarding the misclassification by a person subject to the provisions of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq.), or any order issued under such Act of any individual regarding whether such individual is an employee or a non-employee engaged in the performance of labor or services for purposes of section 6 or 7 of such Act ( 29 U.S.C. 206 , 207), or in records required under section 11(c) of such Act ( 29 U.S.C. 211(c) ), shall report such information to the Wage and Hour Division of the Department of Labor. The Wage and Hour Division may report such information to the Internal Revenue Service as the Wage and Hour Division considers appropriate. (b) Regulations The Secretary of Labor shall promulgate regulations to carry out this Act and the amendments made by this Act. 6. Targeted audits The audits of employers subject to the Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq.) that are conducted by the Wage and Hour Division of the Department of Labor shall include certain industries with frequent incidence of misclassifying employees as non-employees, as determined by the Secretary of Labor.