; (3) by redesignating paragraphs (4) through (14) as paragraphs (5) through (15), respectively; and (4) by inserting after paragraph (3) the following: (4) The term employment means the provision of goods or services by an employee for an employer. . 203. Tax classification (a) Employee Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: (20) The term employee has the meaning given the term in section 101 of the 21st Century Worker Act . . (b) Employer Section 7701(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (51) The term employer has the meaning given the term in section 101 of the 21st Century Worker Act . . (c) Employment Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: (b) The term employment means any services performed by an employee for an employer. . (d) Conforming amendments (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 204. GAO study on changes needed to other Federal laws (a) In general Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare and submit to Congress a report that identifies— (1) all covered Federal laws that utilize the terms employee , employer , employ , and employment in ways that do not correspond with the definitions of the terms employee and employer under section 101 of this Act