Title VII, SEC. 7301. DEFINITION OF EMPLOYEE. 
      (a) General Rule. Chapter 25 (relating to general provisions applicable 
    to employment taxes) is amended by adding at the end thereof the following 
    new section: 

    ``SEC. 3510. DEFINITION OF EMPLOYEE. 

      ``(a) Regulations. The Secretary shall prescribe regulations setting 
    forth rules for determining whether an individual is an employee for 
    purposes of 

      ``(1) the employment taxes imposed under this subtitle, and 

      ``(2) to the extent provided in such regulations, subtitle A. 

      ``(b) Override of Current Rules. To the extent provided in the 
    regulations prescribed in subsection (a), such regulations shall be in lieu 
    of the rules (statutory or otherwise) otherwise applicable for the 
    determination referred to in subsection (a). Nothing in such regulations 
    shall override the provisions of section 3511.'' 

      (b) Clerical Amendment. The table of sections for chapter 25 is amended 
    by adding at the end thereof the following new item: 

    ``Sec. 3510. Definition of employee.''