This legislation seeks to address healthcare provider shortages, particularly in underserved areas, by clarifying the employment status of certain medical professionals. It amends the Internal Revenue Code of 1986 to establish a clear framework for the tax treatment of locum tenens physicians and advanced care practitioners. The core provision ensures that these individuals are considered independent contractors , rather than employees, for federal tax purposes. Under the bill, an individual qualifies for this independent contractor status if they provide temporary services for a period not exceeding one continuous year at a service site. This includes a range of professionals such as doctors of medicine, osteopathy, dentistry, podiatry, and optometry, as well as advanced care practitioners. Advanced care practitioners are specifically defined to include nurse practitioners, physician's assistants, and certified registered nurse anesthetists. Furthermore, the services must be performed pursuant to a written contract that explicitly states the individual will not be treated as an employee.