for the rights and protections of this Act with regard to an employee of a subsidiary of the employer, or subsidiary under a subsidiary, in any case where the subsidiary is responsible for the rights and protections of this Act for the employee. . (10) Federal Unemployment Tax Act (FUTA) (A) In general Section 3306(w) of the Internal Revenue Code of 1986, as amended by section 201(j), is amended by adding at the end the following new paragraph: (4) Paragraph (6) of section 3(d) of such Act. . (B) Effective date The amendment made by subparagraph (A) shall apply to services rendered on or after January 1, 2022. (b) Joint responsibility as owners, directors, officers, and managing agents (1) Fair Labor Standards Act of 1938 Section 16 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 216 ), as amended by section 102(a)(8)(C), is further amended by adding at the end the following: (g) Owners, directors, officers, and managing agents (1) In general In any action or proceeding for a violation of this Act, the Secretary or court may also assess a civil penalty for such violation against an owner, director, officer, or managing agent of the employer if the Secretary or court determines, based on the particular facts and circumstances presented, that personal liability for the violation is warranted because the owner, director, officer, or managing agent— (A) directed or committed the violation