H.R. 1160 — Health Care Provider Shortage Minimization Act of 2025

This section establishes the short title of the Act as the “Health Care Provider Shortage Minimization Act of 2025.”

This section establishes a new Internal Revenue Code rule under chapter 25 treating services performed by qualified locum tenens physicians and advanced care practitioners as nonemployee services for tax purposes. As background, locum tenens clinicians temporarily fill staffing gaps at a site of service. Under the new section 3513, the individual performing the services, the person or agency for whom the services are performed, and any payor are not treated as an employee or employer, and the remuneration is not treated as wages for employment-tax purposes. The provision defines a qualified locum tenens physician or advanced care practitioner as an individual who provides temporary physician or advanced care practitioner services for not more than 1 continuous year at a site of service, is a licensed doctor of medicine, osteopathy, dental surgery, or dental medicine; a doctor of podiatric medicine or optometry; a physician under 42 U.S.C. 1395x(r) or 5 U.S.C. 8101(2); or an advanced care practitioner, and performs the services under a written contract stating the individual will not be treated as an employee for subtitle A purposes. The term advanced care practitioner includes a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist. The amendment applies to wages for services performed after the date of enactment.