Physician Shortage Minimization Act of 2015

“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.”