1. Determination of 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. Determination of worker classification (a) In general For purposes of this title (and notwithstanding any provision of this title not contained in this section to the contrary), if the requirements of subsections (b), (c), and (d) are met with respect to any service performed by a service provider, then with respect to such service— (1) the service provider shall not be treated as an employee, (2) the service recipient shall not be treated as an employer, (3) any payor shall not be treated as an employer, and (4) the compensation paid or received for such service shall not be treated as paid or received with respect to employment. (b) General service provider requirements (1) In general The requirements of this subsection are met with respect to any service if the service provider either— (A) meets the requirements of paragraph (2) with respect to such service, or (B) in the case a service provider engaged in the trade or business of selling (or soliciting the sale of) goods or services, meets the requirements of paragraph (3) with respect to such service. (2) General requirements The requirements of this paragraph are met with respect to any service if the service provider, in connection with performing the service— (A) either— (i) incurs significant unreimbursed expenses as it relates to total expense, or (ii) risks income fluctuations because remuneration with respect to such service is not related to the expenses incurred, (B) agrees to perform the service for a particular amount of time, to achieve a specific result, or to complete a specific task, and (C) at least one of the following: (i) has an significant unreimbursed expenses as it relates to total expense in assets or training, (ii) is not required to perform services exclusively for the service recipient, or (iii) has not performed services for the service recipient as an employee