HR 1160
Health Care Provider Shortage Minimization Act of 2025
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Bill overview
This bill, the Health Care Provider Shortage Minimization Act of 2025, aims to address physician shortages by clarifying the tax treatment of locum tenens physicians and advanced care practitioners. It proposes to classify these healthcare professionals as independent contractors for federal tax purposes, simplifying their tax obligations and potentially encouraging more individuals to fill temporary healthcare roles. This change would reduce the administrative burden associated with self-employment taxes, such as quarterly payments and self-employment tax.
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119th CONGRESS — 1st Session
H. R. 1160
IN THE HOUSE OF REPRESENTATIVES
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.
This Act may be cited as the Health Care Provider Shortage Minimization Act of 2025
.
Chapter 25 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
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—
the individual performing such services shall not be treated as an employee,
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,
any payor shall not be treated as an employer, and
the remuneration paid or received for such service shall not be treated as paid or received with respect to employment.
For purposes of this section—
The term qualified locum tenens physician or advanced care practitioner
means an individual if—
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,
such individual is—
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,
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,
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
an advanced care practitioner, and
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.
advanced care practitionermeans a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist.
The table of sections of chapter 25 of such Code is amended by adding at the end the following new item:
The amendments made by this section shall apply to wages for services performed after the date of the enactment of this Act.