Health Care Provider Shortage Minimization Act of 2025

Temporary clinicians treated as contractors

This bill would set special tax rules for locum tenens clinicians. If you work as a temporary doctor or advanced practice clinician, you would be treated as a non-employee for these services. Your client or staffing agency would not be treated as your employer, and pay would not count as employment wages. To qualify, you must work at the same site for one year or less and have a written contract saying you are not an employee. Eligible roles include MD/DO, dentists, podiatrists, optometrists, nurse practitioners, physician assistants, and certified registered nurse anesthetists. This would apply only to services performed after the date of enactment. This could lower employer payroll taxes but may increase your self-employment tax.