TNC drivers shall be independent contractors and not employees of the TNC if they are determined to meet federal and state law and regulation relating to independent contractors, including, but not limited to, 26 U.S.C. § 3401(a), 26 U.S.C. § 3402(a)(1), § 28-29-17.1 and § 28-42-7, and the TNC and TNC driver agree in writing that the TNC driver is an independent contractor of the TNC.