(as defined in section 6(c)(1) of the Fair Labor Standards Act ( 29 U.S.C. 206(c)(1) )) provided by another employer to perform labor in the manufacture or furnishing of materials, supplies, articles, or equipment for the contractor under a contract to which this chapter applies. . (9) Family and Medical Leave Act of 1993 Section 101(4) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2611(4) ), as amended by section 203(i), is further amended by adding at the end the following: (G) 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. . (10) Federal Unemployment Tax Act (FUTA) (A) In general Section 3306(w) of the Internal Revenue Code of 1986, as amended by section 203(j), is amended by adding at the end the following new paragraph: (7) Paragraph (8) 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) Equitable treatment for employees of staffing companies and other covered employees (1) In general Section 6 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 206 ) is amended by inserting after subsection (b) the following: (c) Employees of staffing companies and other covered employees (1) Definition of covered employee In this subsection, the term covered employee means an employee provided by another employer to perform labor for the employer, including a temporary or short-term contract employee. (2) Wages for covered employees (A) In general No employer shall pay wages to a covered employee provided by another employer to perform labor for the employer, or allow a covered employee provided by another employer to perform labor for the employer at wages, at a rate less than the prevailing rate at