Health Care Provider Shortage Minimization Act of 2023

Bill: 118-hr-5208
Sponsor: full_name: Rep. Carter, Earl L. "Buddy" [R-GA-1]
Introduced: 2023-08-15
Policy area: Taxation
Latest action: action_date: 2024-12-17
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2023-08-15
action_desc: Introduced in House
text: <p><strong>Health Care Provider Shortage Minimization Act of 2023</strong></p><p>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.)</p><p>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.)</p><p>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).</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 5208 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. Short title This Act may be cited as the Health Care Provider Shortage Minimization Act of 2023 . 2. Treatment of locum tenens physicians and advanced care practitioners (a) In general 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 (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 means an individual if— (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) ) or section 8101(2) of title 5, United States Code, or (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 means a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist. . (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. 3513. 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.