Health Care Provider Shortage Minimization Act of 2022

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. Short title This Act may be cited as the Health Care Provider Shortage Minimization Act of 2022 2. Treatment of locum tenens physicians and advanced care practitioners (a) In general Chapter 25 3513. Treatment of locum tenens physicians and advanced care practitioners (a) General rule 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. (b) Qualified locum tenens physician or advanced care practitioner For purposes of this section— (1) In general The term qualified locum tenens physician or advanced care practitioner (A) 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, (B) such individual is— (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) (iv) an advanced care practitioner, and (C) 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. (2) Advanced care practitioner The term advanced care practitioner . (b) Clerical amendment The table of sections of chapter 25 of such Code is amended by adding at the end the following new item: Sec. 3512. Treatment of locum tenens physicians and advanced care practitioners. . (c) Effective date The amendments made by this section shall apply to wages for services performed after the date of the enactment of this Act.

Summary: Health Care Provider Shortage Minimization Act of 2022 This bill generally exempts qualified locum tenens physicians and advanced care practitioners from employment taxes. The bill defines qualified locum tenens physicians and advanced care practitioners as individuals who provide temporary physician or advanced care practitioner services for not more than one continuous year at a site of service. Such individuals include doctors of medicine, dentistry, podiatry, and other specified health care providers.