; (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). . (f) 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, including the service recipient or the payor, or (B) any service provider which the Secretary has determined should have been treated as an employee. All terms used in this paragraph which are also used in section 7706 have the meanings given such terms in section 7706(i). . (g) 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. . (h) Effective date (1) In general Except as provided in paragraphs (2), (3), and (4), the amendments made by this section shall apply to services performed after December 31, 2019 (and to payments made for such services after such date). (2) Grace period to begin withholding A contract shall not be treated as failing to meet the requirements of section 7706(d)(1)(C) of the Internal Revenue Code of 1986 (as added by this section), and a service recipient or payor shall not be treated as failing to meet any such requirement, with respect to compensation paid to a service provider before the date that is 180 days after the date of the enactment of this Act. (3) Reporting Except as provided in paragraph (4), the amendments made by subsection (e) shall apply to returns the due date for which is after the date which is 2 years after the date of the enactment of this Act. (4) Exception for de minimis payments by third party settlement organizations The amendment made by subsection (e)(3)(B) shall apply to payments made after December 31, 2019.