Locum Tenens Independent Contractor Tax Classification (HR1160)
Current understanding
HR1160 (Health Care Provider Shortage Minimization Act of 2025) would establish statutory independent-contractor status for qualified locum tenens physicians and advanced care practitioners for federal tax purposes. If enacted, affected providers would owe self-employment tax rather than being subject to employer payroll withholding, and hiring healthcare facilities would use 1099-style information reporting instead of W-2 wage reporting. Status: introduced.