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

The text of the bill below is as of Dec 8, 2015 (Introduced).


II

114th CONGRESS

1st Session

S. 2371

IN THE SENATE OF THE UNITED STATES

December 8, 2015

introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to clarify the treatment of locum tenens physicians as independent contractors to help alleviate physician shortages in underserved areas.

1.

Short title

This Act may be cited as the Physician Shortage Minimization Act of 2015.

2.

Treatment of locum tenens physicians

(a)

In general

Chapter 25 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

3512.

Treatment of locum tenens physicians

(a)

General rule

For the purposes of the taxes and other obligations imposed by this title, in the case of services performed as a qualified locum tenens physician—

(1)

the individual performing such services shall not be treated as an employee,

(2)

neither the persons for whom such services are performed, nor any agency that contracts with a qualified locum tenens physician, shall be treated as an employer,

(3)

any payor shall not be treated as an employer, and

(4)

the remuneration paid or received for such service shall not be treated as paid or received with respect to employment.

(b)

Qualified locum tenens physician

For purposes of this section, the term qualified locum tenens physician means an individual if—

(1)

such individual provides temporary physician services as a locum tenens physician for a period of not more than one continuous year (determined pursuant to the provisions of section 162(a)) at a site of service,

(2)

such individual is—

(A)

a doctor of medicine, osteopathy, dental surgery, or dental medicine legally authorized to practice medicine, surgery or dentistry in the State, territory, or possession in which the individual performs such services,

(B)

a doctor of podiatric medicine or doctor of optometry legally authorized to perform podiatric or optometry functions in the State, territory, or possession in which the individual performs such services, or

(C)

a physician, as defined in section 1861(r) of the Social Security Act Section (42 U.S.C. 1395x(r)) or section 8101(2) of title 5, United States Code, and

(3)

the services described in paragraph (1) 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 subtitle.

.

(b)

Clerical amendment

The table of sections of chapter 25 of such Code is amended by adding at the end the following new item:

Sec. 3512. Treatment of locum tenens physicians.

.

(c)

Effective date

The amendments made by this section shall apply to wages for services performed after the date of the enactment of this Act.