What does Preamble of Health Care Provider Shortage Minimization Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment aims to clarify the tax treatment of locum tenens physicians and advanced care practitioners. The bill seeks to classify these healthcare professionals as independent contractors. A stated goal is to alleviate physician shortages, particularly in underserved areas.

What does SHORT TITLE. of Health Care Provider Shortage Minimization Act of 2025 do?

This bill is formally titled the Health Care Provider Shortage Minimization Act of 2025.

What does TREATMENT OF LOCUM TENENS PHYSICIANS AND ADVANCED CARE of Health Care Provider Shortage Minimization Act of 2025 do?

This section amends the Internal Revenue Code of 1986 by adding Section 3513, concerning the treatment of locum tenens physicians and advanced care practitioners. It establishes a rule that individuals performing services as qualified locum tenens physicians or advanced care practitioners shall not be treated as employees. Neither the persons for whom such services are performed, nor any agency contracting with a qualified locum tenens physician or advanced care practitioner, nor any payor, shall be treated as an employer. Remuneration paid or received for such services shall not be treated as paid or received with respect to employment. A 'qualified locum tenens physician or advanced care practitioner' is defined as an individual providing temporary services for no more than one continuous year at a site, who is legally authorized to practice in the relevant jurisdiction, and operates under a written contract stating they are not an employee. The term 'advanced care practitioner' includes nurse practitioners, physician's assistants, and certified registered nurse anesthetists. The amendments apply to wages for services performed after the date of enactment of this Act.

Back to bills

Health Care Provider Shortage Minimization Act of 2025

Last updated: 2/10/2025 · Introduced: 2/10/2025

Author: Earl Carter (R-GA)

TL;DR (AI)

This bill classifies locum tenens physicians and advanced care practitioners as independent contractors for tax purposes, preventing them from being treated as employees.
The legislation defines 'qualified locum tenens' as temporary service providers (no more than one continuous year at a site) authorized to practice in the relevant jurisdiction and operating under a non-employee contract.
The bill applies retroactively to wages paid for services performed after its enactment, aiming to alleviate healthcare provider shortages.

119th Congressin committeeOfficial page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account