Internal Revenue Code (IRC): Federal tax legislation governing contractor classification, tax withholding, and reporting requirements for independent contractors

Fair Labor Standards Act (FLSA): Federal law establishing standards for worker classification, ensuring contractors are properly distinguished from employees

Civil Rights Act: Federal anti-discrimination law that may apply to independent contractor relationships, particularly in non-discrimination provisions

Immigration Reform and Control Act: Federal legislation governing work authorization requirements and verification for contractors

Copyright Act: Federal law governing intellectual property rights, crucial for determining ownership of work product created by contractors

State Labor Codes: State-specific laws governing working relationships, contractor classification, and labor rights varying by jurisdiction

State Workers' Compensation Laws: State regulations determining insurance requirements and coverage for independent contractors

State Unemployment Insurance Laws: State-specific regulations regarding unemployment insurance obligations for independent contractors

State Independent Contractor Tests: State-specific criteria for determining contractor status (e.g., California's ABC test, Massachusetts' three-prong test)

IRS Guidelines: Federal tax authority guidelines providing criteria for determining worker classification and tax obligations

Department of Labor Guidance: Federal agency guidelines on worker classification, rights, and obligations in contractor relationships

State Labor Department Guidelines: State-specific agency guidance on contractor relationships, compliance requirements, and worker rights