; (2) cause any individual to be treated as an employee, or cause any amounts received by an individual to be treated as wages, for purposes of any provision in the Internal Revenue Code of 1986 relating to employment taxes or the withholding of taxes by an employer if such individual or amounts would not otherwise be so treated; (3) affect the treatment of qualified scholarships under section 117 of the Internal Revenue Code of 1986; or (4) otherwise affect the treatment of any direct compensation described in such section 2(3) in determining income, including gross income or adjusted gross income, for purposes of— (A) the Internal Revenue Code of 1986, including any reporting requirements under such Code