; and (2) such labor subcontractor, or labor subcontractor of a labor subcontractor, is responsible for the rights and protections of this chapter with respect to the employee. . (i) Family and Medical Leave Act of 1993 Section 101(4) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2611 ), as amended by section 205(i), is further amended by adding at the end the following: (I) Labor contractors An employer shall also be responsible for the rights and protections of this Act with regard to an employee of a labor contractor, or any labor subcontractors under a labor contractor, in any case where such labor contractor or labor subcontractor is responsible for the rights and protections of this Act with respect to the employee. . (j) Federal Unemployment Tax Act (FUTA) (1) In general Section 3306(w) of the Internal Revenue Code of 1986, as amended by section 205(j), is amended by adding at the end the following new paragraph: (10) Paragraph (10) of section 3(d) of such Act. . (2) Effective date The amendment made by paragraph (1) shall apply to services rendered on or after January 1, 2022. 207. Supply chain responsibility plan (a) Fair Labor Standards Act of 1938 (1) Supply chain responsibility plan Section 11 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 211 ) is amended by adding at the end the following: (e) Supply chain responsibility plan (1) Definitions In this subsection: (A) Covered employer The term covered employer means an employer that employs 100 or more employees. (B) Covered laws The term covered laws means all of the following: (i) This Act. (ii) The National Labor Relations Act. (iii) The Occupational Safety and Health Act of 1970. (iv) The Federal Mine Safety and Health Act of 1977. (v) The Migrant and Seasonal Agricultural Worker Protection Act. (vi) Subchapter IV of chapter 31 of title 40, United States Code (commonly known as the Davis-Bacon Act ). (vii) Chapter 67 of title 41, United States Code (commonly known as the McNamara-O'Hara Service Contract Act ). (viii) Chapter 65 of