Tax classification

(a) Employee and employer Section 7701(a)(20) of the Internal Revenue Code of 1986 is amended to read as follows: (20) Employee and employer The terms employee and employer have the same meaning given such terms in section 101 of the 21st Century Worker Act.. (b) Employment Section 3121(b) of the Internal Revenue Code of 1986 is amended to read as follows: (b) The term employment means any services performed by an employee for an employer.. (c) Conforming amendments (1) Section 3121 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 3306(a) of such Code is amended by striking paragraph (3). (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.