,,ii  #aadth ,,congress  #ast ,session  
,s4 #bcga  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #h1  
#bjae ,mr4 ,isakson introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to clarify the  
treatment of locum tenens physicians as 
independent contractors to help         
alleviate physician shortages in        
underserved areas4  #a4 ,short title    
,this ,act may be cited as the          
,physician ,shortage ,minimization ,act 
of #bjae4  #b4 ,treatment of locum      
tenens physicians  7a7 ,in general      
,chapter #be of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new section3      
#ceab4 ,treatment of locum tenens       
physicians  7a7 ,general rule ,for the  
purposes of the taxes and other         
obligations imposed by this title1 in   
the case of services performed as a     
qualified locum tenens physician--  7#a7

 the individual performing such services
 shall not be treated as an employee1   
7#b7 neither the persons for whom such  
services are performed1 nor any agency  
that contracts with a qualified locum   
tenens physician1 shall be treated as an
 employer1  7#c7 any payor shall not be 
treated as an employer1 and  7#d7 the   
remuneration paid or received for such  
service shall not be treated as paid or 
received with respect to employment4    
7b7 ,qualified locum tenens physician   
,for purposes of this section1 the term 
qualified locum tenens physician means  
an individual if-- 7#a7 such individual 
provides temporary physician services as
 a locum tenens physician for a period  
of not more than one continuous year    
7determined pursuant to the provisions  
of section #afb7;a77 at a site of       
service1  7#b7 such individual is-- 7,a7
 a doctor of medicine1 osteopathy1      
dental surgery1 or dental medicine      
legally authorized to practice medicine1
 surgery or dentistry in the ,state1    

territory1 or possession in which the   
individual performs such services1  7,b7
 a doctor of podiatric medicine or      
doctor of optometry legally authorized  
to perform podiatric or optometry       
functions in the ,state1 territory1 or  
possession in which the individual      
performs such services1 or  7,c7 a      
physician1 as defined in section        
#ahfa7r7 of the ,social ,security ,act  
,section 7#db ,u4,s4,c4 #aciex7r77 or   
section #haja7b7 of title #e1 ,united   
,states ,code1 and  7#c7 the services   
described in paragraph 7#a7 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      
subtitle4  4  7b7 ,clerical amendment   
,the table of sections of chapter #be of
 such ,code is amended by adding at the 
end the following new item3  ,sec4      
#ceab4 ,treatment of locum tenens       
physicians4  4  7c7 ,effective date ,the

 amendments made by this section shall  
apply to wages for services performed   
after the date of the enactment of this 
,act4