What are the implications of differences between federal and California tax law on the independent

contractor classification?

a$)$ Workers classified as independent contractors under both federal and California law experience no

differences in how their income is reported.

b$)$ Federal classification as an independent contractor may differ from California classification, potentially

leading to differing income reporting requirements.

c$)$ Proposition $22$ allows all workers to choose their classification freely under both federal and California

law.

d$)$ All workers in California are classified uniformly under both federal and California law, ensuring

consistent income reporting