I
119THCONGRESS
1
STSESSION 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
FEBRUARY10, 2025
Mr. C
ARTERof Georgia (for himself, Mr. DUNNof Florida, Ms. TENNEY, Mr.
C
RENSHAW, and Mr. WEBERof 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 al-
leviate physician shortages, including in underserved
areas.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Health Care Provider 4
Shortage Minimization Act of 2025’’. 5
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SEC. 2. TREATMENT OF LOCUM TENENS PHYSICIANS AND 1
ADVANCED CARE PRACTITIONERS. 2
(a) I
NGENERAL.—Chapter 25 of the Internal Rev-3
enue Code of 1986 is amended by adding at the end the 4
following new section: 5
‘‘SEC. 3513. TREATMENT OF LOCUM TENENS PHYSICIANS 6
AND ADVANCED CARE PRACTITIONERS. 7
‘‘(a) G
ENERALRULE.—For the purposes of the taxes 8
and other obligations imposed by this title, in the case of 9
services performed as a qualified locum tenens physician 10
or advanced care practitioner— 11
‘‘(1) the individual performing such services 12
shall not be treated as an employee, 13
‘‘(2) neither the persons for whom such services 14
are performed, nor any agency that contracts with 15
a qualified locum tenens physician or advanced care 16
practitioner, shall be treated as an employer, 17
‘‘(3) any payor shall not be treated as an em-18
ployer, and 19
‘‘(4) the remuneration paid or received for such 20
service shall not be treated as paid or received with 21
respect to employment. 22
‘‘(b) Q
UALIFIEDLOCUMTENENSPHYSICIAN ORAD-23
VANCEDCAREPRACTITIONER.—For purposes of this sec-24
tion— 25
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‘‘(1) IN GENERAL.—The term ‘qualified locum 1
tenens physician or advanced care practitioner’ 2
means an individual if— 3
‘‘(A) such individual provides temporary 4
physician or advanced care practitioner services 5
as a locum tenens physician or locum tenens 6
advanced care practitioner for a period of not 7
more than one continuous year at a site of serv-8
ice, 9
‘‘(B) such individual is— 10
‘‘(i) a doctor of medicine, osteopathy, 11
dental surgery, or dental medicine legally 12
authorized to practice medicine, surgery or 13
dentistry in the State, territory, or posses-14
sion in which the individual performs such 15
services, 16
‘‘(ii) a doctor of podiatric medicine or 17
doctor of optometry legally authorized to 18
perform podiatric or optometry functions 19
in the State, territory, or possession in 20
which the individual performs such serv-21
ices, 22
‘‘(iii) a physician, as defined in section 23
1861(r) of the Social Security Act Section 24
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(42 U.S.C. 1395x(r)) or section 8101(2) of 1
title 5, United States Code, or 2
‘‘(iv) an advanced care practitioner, 3
and 4
‘‘(C) the services described in subpara-5
graph (A) performed by the individual are per-6
formed pursuant to a written contract and such 7
contract provides that the individual will not be 8
treated as an employee with respect to such 9
services for purposes of this subtitle. 10
‘‘(2) A
DVANCED CARE PRACTITIONER .—The 11
term ‘advanced care practitioner’ means a nurse 12
practitioner, physician’s assistant, or certified reg-13
istered nurse anesthetist.’’. 14
(b) C
LERICALAMENDMENT.—The table of sections 15
of chapter 25 of such Code is amended by adding at the 16
end the following new item: 17
‘‘Sec. 3513. Treatment of locum tenens physicians and advanced care practi-
tioners.’’.
(c) EFFECTIVEDATE.—The amendments made by 18
this section shall apply to wages for services performed 19
after the date of the enactment of this Act. 20
Æ
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