(a) In general

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

3513. Treatment of locum tenens physicians and advanced care practitioners

(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 or advanced care practitioner—

(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 or advanced care practitioner, 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 or advanced care practitioner

For purposes of this section—

(1) In general

The term qualified locum tenens physician or advanced care practitioner means an individual if—

(A)

such individual provides temporary physician or advanced care practitioner services as a locum tenens physician or locum tenens advanced care practitioner for a period of not more than one continuous year at a site of service,

(B)

such individual is—

(i)

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,

(ii)

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,

(iii)

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, or

(iv)

an advanced care practitioner, and

(C)

the services described in subparagraph (A) 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.

(2) Advanced care practitioner

The term advanced care practitioner means a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist.

(b) Clerical amendment

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

(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.