# 119-s-4010: 21st Century Worker Act

119-s-4010, 21st Century Worker Act, is a 119th Congress bill sponsored by Sen. Lee, Mike [R-UT] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-4010
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4010
- Congress: 119
- Title: 21st Century Worker Act
- Status: introduced
- Introduced: 2026-03-05
- Sponsor: Sen. Lee, Mike [R-UT] (R-UT)
- Cosponsors: 1
- Policy area: Labor and Employment
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a unified worker classification framework.** This bill would set detailed tests for when a service provider payee is an employee, a mandatory independent contractor, or an elective classification, and it would make those definitions govern wage, labor relations, and tax rules across federal law.

## Cosponsors (1)

- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2026-03-09T00:00:00.000Z

## Provisions PRIA read

- Clear tests for worker status: mixed, high. If enacted, this bill would add clear, numerical tests for when a service provider is an employee or an independent contractor. You would be an employee if you are a natural person, more than 75% of pay is for time worked, the payor sets your hours, and you work about 30+ hours per week for at leas…
- Tax rules follow new worker tests: mixed, high. If enacted, the bill would change Internal Revenue Code definitions so 'employee' and 'employer' mean the same as under the Act. Employment taxes, withholding, FICA, and FUTA obligations would follow the Act's classifications. These tax changes would apply for taxable years beginning after enactmen…
- Labor law definitions change for workers: mixed, high. If enacted, this bill would amend the Fair Labor Standards Act and the National Labor Relations Act so 'employer' and 'employee' match the Act's definitions. That would change who gets minimum wage, overtime, and child-labor protections and who can unionize or bring NLRA claims. These definitional…
- New election and review rules for workers: mixed, medium. If enacted, the bill would generally make the payor responsible for the initial classification when work starts, except workers would make the initial contractor claim if based on licensure, business entity status, bona fide sole proprietor, or formal contractor tests. Elective classifications woul…

## Related bills

- 119-s-4952: Protecting American Taxpayers Act
- 119-s-2010: TERMS Act
- 119-s-117: AMERICANS Act
- 119-s-3752: SAVE America Act
- 119-s-1162: SHORT Act
- 119-s-1151: Accountability Through Electronic Verification Act

## Sources
- [119-s-4010 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4010)

## Related
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-2010: TERMS Act](https://policyrisk.com/legislation/119-s-2010)
- [119-s-117: AMERICANS Act](https://policyrisk.com/legislation/119-s-117)
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-1162: SHORT Act](https://policyrisk.com/legislation/119-s-1162)
- [119-s-1151: Accountability Through Electronic Verification Act](https://policyrisk.com/legislation/119-s-1151)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4010 (as of 2026-04-21).