I 

118TH CONGRESS 

1ST SESSION H. R. 5208 

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. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 15, 2023 

Mr. CARTER of Georgia (for himself and Mr. DUNN of Florida) introduced 

the following bill; which was referred to the Committee on Ways and Means 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Health Care Provider 

5 Shortage Minimization Act of 2023’’. 


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•HR 5208 IH

1 SEC. 2. TREATMENT OF LOCUM TENENS PHYSICIANS AND 

2 ADVANCED CARE PRACTITIONERS. 

3 (a) IN GENERAL.—Chapter 25 of the Internal Rev4 enue Code of 1986 is amended by adding at the end the 

5 following new section: 

6 ‘‘SEC. 3513. TREATMENT OF LOCUM TENENS PHYSICIANS 

7 AND ADVANCED CARE PRACTITIONERS. 

8 ‘‘(a) GENERAL RULE.—For the purposes of the taxes 

9 and other obligations imposed by this title, in the case of 

10 services performed as a qualified locum tenens physician 

11 or advanced care practitioner— 

12 ‘‘(1) the individual performing such services 

13 shall not be treated as an employee, 

14 ‘‘(2) neither the persons for whom such services 

15 are performed, nor any agency that contracts with 

16 a qualified locum tenens physician or advanced care 

17 practitioner, shall be treated as an employer, 

18 ‘‘(3) any payor shall not be treated as an em19 ployer, and 

20 ‘‘(4) the remuneration paid or received for such 

21 service shall not be treated as paid or received with 

22 respect to employment. 

23 ‘‘(b) QUALIFIED LOCUM TENENS PHYSICIAN OR AD24 VANCED CARE PRACTITIONER.—For purposes of this sec25 tion— 


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•HR 5208 IH

1 ‘‘(1) IN GENERAL.—The term ‘qualified locum 

2 tenens physician or advanced care practitioner’ 

3 means an individual if— 

4 ‘‘(A) such individual provides temporary 

5 physician or advanced care practitioner services 

6 as a locum tenens physician or locum tenens 

7 advanced care practitioner for a period of not 

8 more than one continuous year at a site of serv9 ice, 

10 ‘‘(B) such individual is— 

11 ‘‘(i) a doctor of medicine, osteopathy, 

12 dental surgery, or dental medicine legally 

13 authorized to practice medicine, surgery or 

14 dentistry in the State, territory, or posses15 sion in which the individual performs such 

16 services, 

17 ‘‘(ii) a doctor of podiatric medicine or 

18 doctor of optometry legally authorized to 

19 perform podiatric or optometry functions 

20 in the State, territory, or possession in 

21 which the individual performs such serv22 ices, 

23 ‘‘(iii) a physician, as defined in section 

24 1861(r) of the Social Security Act Section 


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•HR 5208 IH

1 (42 U.S.C. 1395x(r)) or section 8101(2) of 

2 title 5, United States Code, or 

3 ‘‘(iv) an advanced care practitioner, 

4 and 

5 ‘‘(C) the services described in subpara6 graph (A) performed by the individual are per7 formed pursuant to a written contract and such 

8 contract provides that the individual will not be 

9 treated as an employee with respect to such 

10 services for purposes of this subtitle. 

11 ‘‘(2) ADVANCED CARE PRACTITIONER.—The 

12 term ‘advanced care practitioner’ means a nurse 

13 practitioner, physician’s assistant, or certified reg14 istered nurse anesthetist.’’. 

15 (b) CLERICAL AMENDMENT.—The table of sections 

16 of chapter 25 of such Code is amended by adding at the 

17 end the following new item: 

‘‘Sec. 3513. Treatment of locum tenens physicians and advanced care practitioners.’’. 

18 (c) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to wages for services performed 

20 after the date of the enactment of this Act. 

Æ 


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