Chapter 149, Section 148B, of the Massachusetts General Laws is hereby amended by adding a new paragraph (f), to read as follows:

(f) Newspaper delivery persons. Newspaper delivery persons shall not be considered employees under this chapter, Chapter 151A, or Chapter 152 if: (1) such person is engaged in the trade or business of the delivering or distribution of newspapers or shopping news (including any services directly related to such trade or business); (2) substantially all the remuneration (whether or not paid in cash) for the performance of the services described in paragraph (a) of this subdivision is directly related to sales or other output (including the performance of services) rather than to the number of hours worked; and (3) the services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed, and such contract provides that person will not be treated as an employee with respect to such services for federal tax purposes.