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Health Care Provider Shortage Minimization Act of 2025
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.
Summary
This bill clarifies the tax treatment of locum tenens (temporary) physicians and advanced care practitioners, establishing that they are independent contractors rather than employees for federal tax purposes. The bill applies to physicians, dentists, podiatrists, optometrists, nurse practitioners, physician's assistants, and certified registered nurse anesthetists who provide temporary services for no more than one continuous year at a location. Under the bill, the healthcare professional, the healthcare facility or organization, and any staffing agency are not treated as employer and employee for tax purposes when a written contract specifies this arrangement. The payments made to these temporary healthcare providers are not treated as employment compensation for federal tax purposes. The changes apply to services performed after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
9 cosponsors
- Rep. Crenshaw, Dan [R-TX-2] (R-TX)
- Rep. Dunn, Neal P. [R-FL-2] (R-FL)
- Rep. Grothman, Glenn [R-WI-6] (R-WI)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Onder, Robert F. [R-MO-3] (R-MO)
- Rep. Owens, Burgess [R-UT-4] (R-UT)
- Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Rep. Van Orden, Derrick [R-WI-3] (R-WI)
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX)
Money behind the sponsor
Top reported contributors to Earl L. "Buddy" Carter’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $80,924
- INTERNATIONAL AUTO LOGISTICS $7,500
- SAVANNAH PILOTS ASSOC $6,600
- HENNESSY AUTOMOBILE COMPANIES $6,600
- SADOWSKI CO $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Earl L. "Buddy" Carter → · Outside spending →
Actions (2)
- Feb 10, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 10, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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. <all>
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