Establishes provisions relating to portable benefit accounts. (BDR 53-621)

SB 336 creates portable benefit accounts for Nevada independent contractors and sole proprietors. These accounts allow workers to save money for health insurance, medical expenses, prescription drugs, retirement, life insurance, or income replacement. Employers can contribute by withholding a percentage of payment (with worker opt-in consent), but contributions alone cannot be used to determine if a worker should be classified as an employee. The bill also requires the Labor Commissioner to make three additional findings if considering misclassification claims involving these accounts.