119-hr1160

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1160 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1160

To amend the Internal Revenue Code of 1986 to clarify the treatment of 
locum tenens physicians and advanced care practitioners as independent 
 contractors to help alleviate physician shortages, including in 
 underserved areas.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 10, 2025

 Mr. Carter of Georgia (for himself, Mr. Dunn of Florida, Ms. Tenney, 
 Mr. Crenshaw, and Mr. Weber of Texas) introduced the following bill; 
 which was referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 to clarify the treatment of 
locum tenens physicians and advanced care practitioners as independent 
 contractors to help alleviate physician shortages, including in 
 underserved areas.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Health Care Provider Shortage 
Minimization Act of 2025''.

SEC. 2. TREATMENT OF LOCUM TENENS PHYSICIANS AND ADVANCED CARE 
 PRACTITIONERS.

    (a) In General.--Chapter 25 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``

SEC. 3513. TREATMENT OF LOCUM TENENS PHYSICIANS AND ADVANCED CARE 
 PRACTITIONERS.

 ``

    (a) General Rule.--For the purposes of the taxes and other 
obligations imposed by this title, in the case of services performed as 
a qualified locum tenens physician or advanced care practitioner--
 ``

    (1) the individual performing such services shall not be 
 treated as an employee,
 ``

    (2) neither the persons for whom such services are 
 performed, nor any agency that contracts with a qualified locum 
 tenens physician or advanced care practitioner, shall be 
 treated as an employer,
 ``

    (3) any payor shall not be treated as an employer, and
 ``

    (4) the remuneration paid or received for such service 
 shall not be treated as paid or received with respect to 
 employment.
 ``

    (b) Qualified Locum Tenens Physician or Advanced Care 
Practitioner.--For purposes of this section--
 ``

    (1) In general.--The term `qualified locum tenens 
 physician or advanced care practitioner' means an individual 
 if--
 ``
        (A) such individual provides temporary physician 
 or advanced care practitioner services as a locum 
 tenens physician or locum tenens advanced care 
 practitioner for a period of not more than one 
 continuous year at a site of service,
 ``
        (B) such individual is--
 ``
            (i) a doctor of medicine, osteopathy, 
 dental surgery, or dental medicine legally 
 authorized to practice medicine, surgery or 
 dentistry in the State, territory, or 
 possession in which the individual performs 
 such services,
 ``
            (ii) a doctor of podiatric medicine or 
 doctor of optometry legally authorized to 
 perform podiatric or optometry functions in the 
 State, territory, or possession in which the 
 individual performs such services,
 ``
            (iii) a physician, as defined in 

section 1861

    (r) of the Social Security Act Section (42 
 U.S.C. 1395x

    (r) ) or 

section 8101

    (2) of title 5, 
 United States Code, or
 ``
            (iv) an advanced care practitioner, and
 ``
            (C) the services described in subparagraph
        (A) performed by the individual are performed pursuant to a 
 written contract and such contract provides that the 
 individual will not be treated as an employee with 
 respect to such services for purposes of this subtitle.
 ``

    (2) Advanced care practitioner.--The term `advanced care 
 practitioner' means a nurse practitioner, physician's 
 assistant, or certified registered nurse anesthetist.''.

    (b) Clerical Amendment.--The table of sections of chapter 25 of 
such Code is amended by adding at the end the following new item:

``

Sec. 3513. Treatment of locum tenens physicians and advanced care 
 practitioners.''.
            (c) Effective Date.--The amendments made by this section shall 
apply to wages for services performed after the date of the enactment 
of this Act.
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