Health Care Provider Shortage Minimization Act of 2023

HR 5208, the Health Care Provider Shortage Minimization Act of 2023, clarifies tax treatment for temporary healthcare workers. It amends the tax code to specify that locum tenens physicians and advanced care practitioners (like nurse practitioners or physician assistants) providing services for up to one year at a single site are not treated as employees for tax purposes. This means the workers themselves, the healthcare facilities hiring them, and payors avoid employer tax obligations related to these temporary services. The bill directly affects temporary healthcare providers and facilities seeking to fill staffing gaps without complex employment tax compliance.