Health Care Provider Shortage Minimization Act of 2025

HR 1160, the Health Care Provider Shortage Minimization Act of 2025, changes tax treatment for temporary healthcare providers. It clarifies that locum tenens physicians (including doctors of medicine, dentistry, or podiatry) and advanced care practitioners (like nurse practitioners and physician assistants) working temporarily at a site for up to one year are not treated as employees for tax purposes. This means their pay is not considered employment income, and neither the facility, contracting agency, nor payor is treated as their employer. The law applies to services performed under written contracts specifying this tax status, effective after the bill's enactment.