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.
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.
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