I 
114TH CONGRESS 
2D SESSION 
H. R. 6276 
To amend the Internal Revenue Code of 1986 to clarify the treatment of 
locum tenens physicians as independent contractors to help alleviate 
physician shortages in underserved areas. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 28, 2016 
Mr. TOM PRICE of Georgia 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 as independent 
contractors to help alleviate physician shortages in under-
served areas. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Physician Shortage 
Minimization Act of 2016’’. 
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SEC. 2. TREATMENT OF LOCUM TENENS PHYSICIANS. 
(a) IN GENERAL.—Chapter 25 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 3513. TREATMENT OF LOCUM TENENS PHYSICIANS. 
‘‘(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— 
‘‘(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, shall be treated 
as an employer, 
‘‘(3) any payor shall not be treated as an em-
ployer, 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.—For 
purposes of this section, the term ‘qualified locum tenens 
physician’ means an individual if— 
‘‘(1) such individual provides temporary physi-
cian services as a locum tenens physician for a pe-
riod of not more than one continuous year (deter-
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mined pursuant to the provisions of section 162(a)) 
at a site of service, 
‘‘(2) such individual is— 
‘‘(A) a doctor of medicine, osteopathy, den-
tal surgery, or dental medicine legally author-
ized to practice medicine, surgery or dentistry 
in the State, territory, or possession in which 
the individual performs such services, 
‘‘(B) a doctor of podiatric medicine or doc-
tor of optometry legally authorized to perform 
podiatric or optometry functions in the State, 
territory, or possession in which the individual 
performs such services, or 
‘‘(C) a physician, as defined in section 
1861(r) of the Social Security Act (42 U.S.C. 
1395x(r)) or section 8101(2) of title 5, United 
States Code, and 
‘‘(3) the services described in paragraph (1) 
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.’’. 
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