Bill > HR7881

This bill aims to amend the Internal Revenue Code of 1986 to clarify the treatment of locum tenens physicians and advanced care practitioners as independent contractors. The goal is to help alleviate physician shortages, including in underserved areas, by allowing healthcare providers to hire temporary physicians and advanced care practitioners without having to classify them as employees. The bill defines a "qualified locum tenens physician or advanced care practitioner" and specifies that they will not be treated as employees, nor will their employers or payors be treated as employers, for tax purposes. The amendments made by this bill would apply to wages for services performed after the date of the bill's enactment.