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Congressional Research Service
Version 00 · Introduced in House · Feb 10, 2025
Health Care Provider Shortage Minimization Act of 2025
This bill provides statutory authority to classify qualified locum tenens physicians and advanced care practitioners as independent contractors for federal tax purposes. (Locum tenens generally refers to an individual who temporarily fulfills the duties of another individual and is commonly used to refer to temporary staffing in the healthcare industry.)
Under current law, independent contractors are considered self-employed for federal tax purposes and, thus, are required to make quarterly estimated income tax payments and pay self-employment taxes (Social Security and Medicare taxes). (Other federal tax reporting requirements and obligations apply.)
Showing the opening paragraphs of the official summary.
The bill defines a qualified locum tenens physician or advanced care practitioner as an individual who provides temporary services for not more than one continuous year at a site of service as (1) a doctor of medicine, osteopathy, dentistry, optometry, or podiatry (authorized to provide such services by the state, U.S. possession, or U.S. territory in which such services are performed); or (2) a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist. The term also includes an individual who provides such temporary services and is otherwise considered a physician under the Social Security Act (e.g., certain chiropractors).
People & committees
Rep. Carter, Earl L. "Buddy" [R-GA-1] · R–GA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Sep 19, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-10 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Health Care Provider Shortage Minimization Act of 2025 would give qualifying temporary doctors and advanced care practitioners special treatment under the federal tax code: they would not count as employees for covered services. Those receiving their services, contracting agencies, and payors would not count as employers. Eligibility would require a placement lasting no more than one continuous year at a service site and a written contract specifying nonemployee treatment.
This Act may be cited as the Health Care Provider Shortage Minimization Act of 2025.
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
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
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.
Section 2 would add section 3513 to the Internal Revenue Code. For qualifying services, the individual would not be treated as an employee, and the service recipient, contracting agency, and payor would not be treated as employers. Compensation would not be treated as payment for employment. The provision addresses taxes and other obligations under that Code.
Chapter 25 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 3513. Treatment of locum tenens physicians and advanced care practitioners
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.
The proposed treatment would apply only to qualifying temporary services, described as “locum tenens” work. An individual could provide those services for no more than one continuous year at a service site to qualify.
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
Eligible professionals would include doctors of medicine, osteopathy, dental surgery, or dental medicine legally authorized to practice where they provide services, and doctors of podiatric medicine or optometry legally authorized to perform those functions there. The bill also includes physicians covered by either of two referenced federal definitions, whose text is not supplied.
(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
Nurse practitioners, physician’s assistants, and certified registered nurse anesthetists would also be eligible, subject to the same temporary-service and contract requirements. These are the professions the bill calls “advanced care practitioners.”
(iv) an advanced care practitioner
The term advanced care practitioner means a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist.
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
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.
Qualifying services would have to be performed under a written contract stating that the individual will not be treated as an employee for those services for purposes of the specified tax-code subtitle.
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.
If enacted, the amendments would apply to wages for services performed after enactment. The provision ties its start to when services are performed.
The amendments made by this section shall apply to wages for services performed after the date of the enactment of this Act.
The supplied actions snapshot, updated September 19, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 10, 2025.
Source snapshot updated 2026-09-19T23:19:05Z. 2025-02-10: Referred to the House Committee on Ways and Means. 2025-02-10: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-10. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish what appears in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; member disclosures and committee or conference materials are not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The proposal contains a profession-specific tax classification carve-out central to its main policy. This classification does not establish the size of any financial benefit or imply improper treatment.
The bill would give qualifying temporary physicians and advanced care practitioners, along with service recipients, contracting agencies, and payors, special nonemployee or nonemployer treatment under the tax code. This narrow treatment is limited by a one-continuous-year service-site rule and a written nonemployee contract requirement.
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.
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
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.
Full text preserved for this analysis. Legislative record snapshot: Sep 19, 2026. How PlainBill uses AI