; and (ii) the franchisor shall be subject to a civil penalty of $100,000. (4) Prohibition on retaliation (A) In general A franchisor shall not end a franchise agreement with, take adverse action in relation to, or otherwise discriminate against, a franchisee for pursuing indemnification under this subsection. (B) Remedy and civil penalty Any franchisor 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 202(a)(10), is amended by adding at the end the following new paragraphs: (5) Paragraph (7) of section 3(d) of such Act. (6) Subsection (i) 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. 204. Temporary staffing companies (a) Responsibilities of employers utilizing employees of staffing companies and other covered 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 203(a)(1), is further amended by adding at the end the following: (8) Employers of employees of staffing companies and other covered employees An employer shall also be responsible for the rights and protections of this Act with regard to one or more covered employees (as defined in section 6(c)(1)) provided by another employer to perform labor for the employer. . (2) National Labor Relations Act Section 2(2) of the National Labor Relations Act ( 29 U.S.C. 152(2) ), as amended by section 203(b)(1), is further amended by adding at the end the following: (F) Employers of employees of staffing companies and other covered employees An employer shall also be responsible for the rights and protections of this Act with regard to one or more covered employees (as defined in section 6(c)(1) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 206(c)(1) )) provided by another employer to perform labor for the employer.