; and (ii) if the court determines the employer so violated the order during that period— (I) the court shall determine the amount of net profits derived by the employer from the individuals’ labor during that period; and (II) the court shall assess damages in the amount determined under subclause (I), which damages shall be awarded to such individuals by the court. . (i) Federal Unemployment Tax Act (FUTA) (1) In general Section 3306 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (w) Special rules for purposes of defining employer and employee In defining employer and employee for purposes of this chapter, such definitions shall comply with the following: (1) Paragraph (4) of section 3(d) of the Fair Labor Standards Act of 1938. (2) Paragraphs (6), (7), (8), and (9) of section 3(e) of such Act. . (2) Effective date The amendments made by paragraph (1) shall apply to services rendered on or after January 1, 2022. II Small business protection through shared responsibility for workers’ rights 201. General shared responsibility for workers’ rights (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 102(a)(6)(A), is further amended by adding at the end the following: (5) Multiple employers (A) Rule of interpretation This paragraph— (i) is to be read as an addition to, and an augmentation and expansion of, all relevant judicial and agency interpretations in existence on the date of enactment of the Worker Flexibility and Small Business Protection Act of 2020 regarding which persons qualify as employers in relation to a given employee under this Act, including in a multiple employer or joint employment structure; (ii) shall not be interpreted by any court or agency as a restriction on, or narrowing of, any such interpretations