; and (ii) the licensor shall be subject to a civil penalty of $100,000. (4) Prohibition on retaliation (A) In general A licensor shall not end the license agreement with, take adverse action in relation to, or otherwise discriminate against, a licensee for pursuing indemnification under this subsection. (B) Penalty A licensor who violates subparagraph (A) shall be subject to a civil penalty of $100,000. . (j) Federal Unemployment Tax Act (FUTA) (1) In general Section 3306(w) of the Internal Revenue Code of 1986, as amended by section 204(a)(10), is amended by adding at the end the following new paragraphs: (8) Paragraph (9) of section 3(d) of such Act. (9) Subsection (j) of section 16 of such Act. . (2) Effective date The amendment made by paragraph (1) shall apply to services rendered on or after January 1, 2022. 206. Labor contractors (a) 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 205(a)(1), is further amended by adding at the end the following: (10) 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. . (b) National Labor Relations Act (1) In general Section 2(2) of the National Labor Relations Act ( 29 U.S.C. 152(2) ), as amended by section 205(b), is further amended by adding at the end the following: (H) 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. . (2) Unfair labor practice Section 8(a) of the National Labor Relations