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S. 2371 (114th): Physician Shortage Minimization Act of 2015

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Dec 8, 2015.


Physician Shortage Minimization Act of 2015

This bill amends the Internal Revenue Code to classify, for employment tax purposes, certain physicians who provide medical services for a temporary period (locum tenens physicians) as independent contractors rather than as employees.