,,ii  #aad? ,,congress  #a/ ,session    
,s4 #bcga  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #h1 #bjae ,mr4
 ,isakson introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to cl>ify !       
treatm5t ( locum t55s physicians z      
indep5d5t contractors to help alleviate 
physician %ortages 9 und]s]v$ areas4    
#a4 ,%ort title  ,?is ,act may be cit$ z
 ! ,physician ,%ortage ,m9imization ,act
 ( #bjae4  #b4 ,treatm5t ( locum t55s   
physicians  7a7 ,9 g5]al ,*apt] #be ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#ceab4 ,treatm5t ( locum t55s physicians
  7a7 ,g5]al rule ,= ! purposes ( !     
taxes & o!r obligations impos$ by ?is   
title1 9 ! case ( s]vices p]=m$ z a     
qualifi$ locum t55s physician--  7#a7 ! 
individual p]=m+ su* s]vices %all n be  
treat$ z an employee1  7#b7 nei!r !     
p]sons = :om su* s]vices are p]=m$1 nor 
any ag5cy t contracts ) a qualifi$ locum

 t55s physician1 %all be treat$ z an    
employ]1  7#c7 any payor %all n be      
treat$ z an employ]1 &  7#d7 !          
remun]ation paid or receiv$ = su* s]vice
 %all n be treat$ z paid or receiv$ )   
respect to employm5t4  7b7 ,qualifi$    
locum t55s physician ,= purposes ( ?is  
section1 ! t]m qualifi$ locum t55s      
physician means an individual if-- 7#a7 
su* individual provides tempor>y        
physician s]vices z a locum t55s        
physician = a p]iod ( n m ?an "o        
cont9u\s ye> 7det]m9$ pursuant to !     
provisions ( section #afb7;a77 at a site
 ( s]vice1  7#b7 su* individual is--    
7,a7 a doctor ( m$ic9e1 o/eopa?y1 d5tal 
surg]y1 or d5tal m$ic9e legally au?oriz$
 to practice m$ic9e1 surg]y or d5ti/ry 9
 ! ,/ate1 t]ritory1 or possession 9 :i* 
! individual p]=ms su* s]vices1  7,b7 a 
doctor ( podiatric m$ic9e or doctor (   
optometry legally au?oriz$ to p]=m      
podiatric or optometry functions 9 !    
,/ate1 t]ritory1 or possession 9 :i* !  
individual p]=ms su* s]vices1 or  7,c7 a

 physician1 z def9$ 9 section #ahfa7r7 (
 ! ,social ,security ,act ,section 7#db 
,u4,s4,c4 #aciex7r77 or section #haja7b7
 ( title #e1 ,unit$ ,/ates ,code1 &     
7#c7 ! s]vices describ$ 9 p>agraph 7#a7 
p]=m$ by ! individual are p]=m$ pursuant
 to a writt5 contract & su* contract    
provides t ! individual w n be treat$ z 
an employee ) respect to su* s]vices =  
purposes ( ?is subtitle4  4  7b7        
,cl]ical am5dm5t ,! table ( sections (  
*apt] #be ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new item3  ,sec4      
#ceab4 ,treatm5t ( locum t55s           
physicians4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to wages = s]vices p]=m$ aft] ! date ( !
 enactm5t ( ?is ,act4