; or (dd) based on an act or omission of the 2 or more persons, the employee reasonably believed that such persons were the employee’s employers and the employee did not have actual knowledge that any of the persons were not the employee’s employer under this Act. . (j) Federal Unemployment Tax Act (FUTA) (1) In general Section 3306(w) of the Internal Revenue Code of 1986, as added by section 102(j), is amended by adding at the end the following new paragraph: (3) Paragraph (5) 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. 202. Massive corporations (a) Joint responsibility for all corporate family employees (1) Fair Labor Standards Act of 1938 Section 3(d) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(d) ), as amended by section 201(a), is further amended by adding at the end the following: (6) Subsidiaries An employer shall also be responsible 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. . (2) National Labor Relations Act Section 2(2) of the National Labor Relations Act ( 29 U.S.C. 152(2) ), as amended by section 201(b), is further amended by adding at the end the following: (D) Subsidiaries An employer shall also be responsible 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. . (3) Occupational Safety and Health Act of 1970 Section 3(5) of the Occupational Safety and Health Act of 1970 ( 29 U.S.C. 652(5) ), as amended by section 201(c), is further amended by adding at the end the following: (E) Subsidiaries An employer shall also be responsible for the rights and protections of this Act with regard to an