made by a State under a State Medicaid plan under title XIX of such Act (or a waiver of such plan) for medical assistance for such individual or for dependents of such individual. (d) Employee For purposes of this section, the term employee means— (1) any full-time or part-time employee, (2) any individual who is a full-time or part-time independent contractor (including any employee of such independent contractor) and provides services to the employer, unless— (A) the individual is free from control and direction in connection with the performance of the service, both under the contract for the performance of service and in fact, (B) the service is performed outside the usual course of the business of the employer, and (C) the individual is customarily engaged in an independently established trade, occupation, professor or business of the same nature as that involved in the service performed, and (3) any individual who is a full-time or part-time joint employee, provided that the employer possess, reserves, or exercises sufficient direct or indirect control over the essential terms and conditions of employment of such employee. (e) Regulations The Secretary, in consultation with the Secretary of Agriculture, the Secretary of Housing and Urban Development, and the Administrator of the Centers for Medicare and Medicaid Services, shall prescribe such regulations as may be necessary or appropriate to carry out this chapter. . (b) Clerical amendments The table of chapters for subtitle D of such Code is amended by inserting after the item relating to chapter 36 the following new item: Chapter 37—Employers with employees receiving certain Federal benefits . (c) Effective date The amendments made by this Act apply with respect to taxable years beginning after December 31, 2020. 3. Unlawful employment practices related to Federal benefits of applicants (a) In general It shall be an unlawful employment practice for any large employer (as defined in section 4501(b) of the Internal Revenue Code of 1986) to make inquiries