Section 148B of chapter 149 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the word “performed”,  in line 9, the following words:--  ; however, an individual shall not be considered to be an employee of the clients or customers served under contract if the individual has registered online with the department of revenue as pursuing a livelihood as an independent contractor at a trade, occupation, profession, or business and attested to all of the following: (i) the registration is entirely voluntary, meaning free from coercion by a client or customer or employer; (ii) the individual is enrolled as a payroll-tax paying entity with the department of revenue and other state agencies listed in the online registration as overseeing employment compliance; (iii) the individual is pursuing multiple client or customer relationships for the trade, occupation, profession or business; and (iv) the individual agrees to keep auditable records of client or customer relationships.