and to maintain a record of the share of subsidized workers hired to unsubsidized positions on a permanent basis. (G) Employers shall ensure that the site of employment is a location where an eligible individual in a subsidized job placement who is an individual with a disability, as defined in section 7 of the Rehabilitation Act of 1973 ( 29 U.S.C. 705 ), interacts with other persons who are not such individuals with disabilities (not including supervisory personnel or individuals who are providing services to such worker) to the same extent as individuals who are not such individuals with disabilities and who are in comparable positions interact with other persons. (H) For a site of employment at which workers are covered by a collective bargaining agreement, no subsidized job placement shall be made at the site without the consent of all labor organizations representing workers at such site. (I) In a case where the State is considering placing an eligible individual with an employer who has previously participated in the State program, the State shall consider feedback from workers previously placed with that employer when determining whether to continue placing eligible individuals in subsidized jobs with that employer. (J) A subsidized job placement in a government agency shall be subject to the same civil service protections otherwise applicable to similar jobs at such agency. (K) An eligible individual who works on average at least 30 hours of service per week in a subsidized job placement with an employer shall be treated as a full-time employee of such employer for purposes of section 4980H of the Internal Revenue Code of 1986. (2) Employer of record (A) In general With respect to eligible individuals in subsidized job placements, the employer of record may be— (i) the employer for whom the individual performs work