H.R.3396: To amend the Internal Revenue Code of 1986 to change the classification of employers and employees for services providers.

This bill amends the Internal Revenue Code to establish a test for determining if a service provider should be classified as an independent contractor rather than as an employee for tax purposes. If the requirements of the test are met, the provider may not be treated as an employee, the recipient or any payor may not be treated as an employer, and compensation for the service may not be treated as paid or received with respect to employment....

(Source: Library of Congress)