A bill to amend the Internal Revenue Code of 1954 to clarify standards for determining status of individuals for employment tax purposes.

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act and the Internal Revenue Code to establish standards for determining the status of a taxpayer as an independent contractor or self-employed person for purposes of the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, income tax withholding, and the Old-Age, Survivors, and Disability Insurance Program of the Social Security Act.