Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1160 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1160
5	5	To amend the Internal Revenue Code of 1986 to clarify the treatment of
6	6	locum tenens physicians and advanced care practitioners as independent
7	7	contractors to help alleviate physician shortages, including in underserved
8	8	areas.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	FEBRUARY10, 2025
11	11	Mr. C
12	12	ARTERof Georgia (for himself, Mr. DUNNof Florida, Ms. TENNEY, Mr.
13	13	C
14	14	RENSHAW, and Mr. WEBERof Texas) introduced the following bill;
15	15	which was referred to the Committee on Ways and Means
16	16	A BILL
17	17	To amend the Internal Revenue Code of 1986 to clarify
18	18	the treatment of locum tenens physicians and advanced
19	19	care practitioners as independent contractors to help al-
20	20	leviate physician shortages, including in underserved
21	21	areas.
22	22	Be it enacted by the Senate and House of Representa-1
23	23	tives of the United States of America in Congress assembled, 2
24	24	SECTION 1. SHORT TITLE. 3
25	25	This Act may be cited as the ‘‘Health Care Provider 4
26	26	Shortage Minimization Act of 2025’’. 5
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29	29	•HR 1160 IH
30	30	SEC. 2. TREATMENT OF LOCUM TENENS PHYSICIANS AND 1
31	31	ADVANCED CARE PRACTITIONERS. 2
32	32	(a) I
33	33	NGENERAL.—Chapter 25 of the Internal Rev-3
34	34	enue Code of 1986 is amended by adding at the end the 4
35	35	following new section: 5
36	36	‘‘SEC. 3513. TREATMENT OF LOCUM TENENS PHYSICIANS 6
37	37	AND ADVANCED CARE PRACTITIONERS. 7
38	38	‘‘(a) G
39	39	ENERALRULE.—For the purposes of the taxes 8
40	40	and other obligations imposed by this title, in the case of 9
41	41	services performed as a qualified locum tenens physician 10
42	42	or advanced care practitioner— 11
43	43	‘‘(1) the individual performing such services 12
44	44	shall not be treated as an employee, 13
45	45	‘‘(2) neither the persons for whom such services 14
46	46	are performed, nor any agency that contracts with 15
47	47	a qualified locum tenens physician or advanced care 16
48	48	practitioner, shall be treated as an employer, 17
49	49	‘‘(3) any payor shall not be treated as an em-18
50	50	ployer, and 19
51	51	‘‘(4) the remuneration paid or received for such 20
52	52	service shall not be treated as paid or received with 21
53	53	respect to employment. 22
54	54	‘‘(b) Q
55	55	UALIFIEDLOCUMTENENSPHYSICIAN ORAD-23
56	56	VANCEDCAREPRACTITIONER.—For purposes of this sec-24
57	57	tion— 25
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61	61	‘‘(1) IN GENERAL.—The term ‘qualified locum 1
62	62	tenens physician or advanced care practitioner’ 2
63	63	means an individual if— 3
64	64	‘‘(A) such individual provides temporary 4
65	65	physician or advanced care practitioner services 5
66	66	as a locum tenens physician or locum tenens 6
67	67	advanced care practitioner for a period of not 7
68	68	more than one continuous year at a site of serv-8
69	69	ice, 9
70	70	‘‘(B) such individual is— 10
71	71	‘‘(i) a doctor of medicine, osteopathy, 11
72	72	dental surgery, or dental medicine legally 12
73	73	authorized to practice medicine, surgery or 13
74	74	dentistry in the State, territory, or posses-14
75	75	sion in which the individual performs such 15
76	76	services, 16
77	77	‘‘(ii) a doctor of podiatric medicine or 17
78	78	doctor of optometry legally authorized to 18
79	79	perform podiatric or optometry functions 19
80	80	in the State, territory, or possession in 20
81	81	which the individual performs such serv-21
82	82	ices, 22
83	83	‘‘(iii) a physician, as defined in section 23
84	84	1861(r) of the Social Security Act Section 24
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87	87	•HR 1160 IH
88	88	(42 U.S.C. 1395x(r)) or section 8101(2) of 1
89	89	title 5, United States Code, or 2
90	90	‘‘(iv) an advanced care practitioner, 3
91	91	and 4
92	92	‘‘(C) the services described in subpara-5
93	93	graph (A) performed by the individual are per-6
94	94	formed pursuant to a written contract and such 7
95	95	contract provides that the individual will not be 8
96	96	treated as an employee with respect to such 9
97	97	services for purposes of this subtitle. 10
98	98	‘‘(2) A
99	99	DVANCED CARE PRACTITIONER .—The 11
100	100	term ‘advanced care practitioner’ means a nurse 12
101	101	practitioner, physician’s assistant, or certified reg-13
102	102	istered nurse anesthetist.’’. 14
103	103	(b) C
104	104	LERICALAMENDMENT.—The table of sections 15
105	105	of chapter 25 of such Code is amended by adding at the 16
106	106	end the following new item: 17
107	107	‘‘Sec. 3513. Treatment of locum tenens physicians and advanced care practi-
108	108	tioners.’’.
109	109	(c) EFFECTIVEDATE.—The amendments made by 18
110	110	this section shall apply to wages for services performed 19
111	111	after the date of the enactment of this Act. 20
112	112	Æ
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