H.R.1160

Health Care Provider Shortage Minimization Act of 2025 clarifies locum tenens physicians and advanced care practitioners as independent contractors.

The Health Care Provider Shortage Minimization Act of 2025 amends the Internal Revenue Code to clarify the treatment of locum tenens physicians and advanced care practitioners as independent contractors. This aims to alleviate physician shortages, particularly in underserved areas. The bill specifies that these practitioners are not considered employees, and neither the entities for which they provide services nor any contracting agencies are treated as employers. The changes apply to wages for services performed after the enactment date.