summary
Introduced
02/10/2025
02/10/2025
In Committee
02/10/2025
02/10/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
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.
AI Summary
This bill addresses physician and advanced care practitioner workforce shortages by clarifying their tax and employment status. Specifically, the bill amends the Internal Revenue Code to establish that locum tenens physicians and advanced care practitioners (temporary medical professionals who fill short-term staffing needs) will be treated as independent contractors rather than employees. Under the proposed legislation, when these professionals provide temporary medical services for up to one continuous year at a specific service site, they will not be classified as employees, and neither the facilities hiring them nor the agencies contracting with them will be considered employers. The bill defines "qualified locum tenens physicians or advanced care practitioners" as licensed medical professionals including doctors of medicine, dentistry, podiatry, optometry, and other recognized medical practitioners like nurse practitioners, physician's assistants, and certified registered nurse anesthetists. These professionals must work under a written contract that explicitly states they are not to be treated as employees for tax purposes. The goal of this legislation is to make it easier for medical facilities, especially in underserved areas, to quickly hire temporary medical professionals without complex employment obligations, thereby helping to address physician and advanced care practitioner shortages across the United States.
Committee Categories
Budget and Finance
Sponsors (8)
Buddy Carter (R)*,
Dan Crenshaw (R),
Neal Dunn (R),
Glenn Grothman (R),
Blake Moore (R),
Burgess Owens (R),
Claudia Tenney (R),
Randy Weber (R),
Last Action
Referred to the House Committee on Ways and Means. (on 02/10/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/1160/all-info |
| BillText | https://www.congress.gov/119/bills/hr1160/BILLS-119hr1160ih.pdf |
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