Consideration of portable benefits with respect to employment status

A determination whether an individual is an employee of a person for the purposes of any Federal law shall be made without considering whether such person provides to the individual— (1) a benefit or protection that the individual may maintain without regard to whether the individual continues to perform work for such person; (2) a benefit or protection of a type that is commonly provided to a full-time employee; (3) a contribution, financial or otherwise, with respect to a benefit described in paragraph (1) or (2) that is— (A) made on behalf of the individual by the person in connection with work performed by the individual for the person; or (B) made by the individual; or (4) a benefit, protection, or contribution that is a combination of any benefit, protection, or contribution described in paragraph (1), (2), or (3).