; (B) by amending subsection (e) to read as follows: (e) Exception for de minimis payments by third party settlement organizations (1) In general A third party settlement organization shall be required to report any information under subsection (a) with respect to third party network transactions of any participating payee only if the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $1,000. (2) Election to report Notwithstanding paragraph (1), a third party settlement organization may elect to report any information under subsection (a) with respect to third party network transactions of any participating payee for which the amount reported under subsection (a)(2) with respect to such transactions is equal to or less than $1,000. ; and (C) in subsection (f)— (i) in paragraph (1), by striking and at the end; (ii) in paragraph (2), by striking the period at the end and inserting , and ; and (iii) by inserting after paragraph (2) the following new paragraph: (3) the amount, if any, withheld pursuant to section 3402(s). . (e) Proceedings for determination of employment status Paragraph (1) of section 7436(b) of the Internal Revenue Code of 1986 is amended to read as follows: (1) Petitioner A pleading may be filed under this section only by— (A) the person for whom the services are performed, or (B) any service provider (as defined in section 7706(j)(1)) which the Secretary has determined should have been treated as an employee. . (f) Clerical amendment The table of sections for chapter 79 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 7706. Determination of worker classification. . (g) Effective date The amendments made by this section shall apply to services performed after December 31, 2017 (and to payments made for such services after such date).