Independent Contractor Simplification and Relief Act of 1999

Independent Contractor Simplification and Relief Act of 1999 - Amends the Internal Revenue Code to set forth criteria for determining whether a service provider and a service recipient are in an employer-employee or an independent contractor relationship.

Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986 to repeal the prohibition on treating certain technical service providers as independent contractors.