To treat health professionals who are faculty members at a dental school and who operate an intramural dental faculty practice plan at such school as paid by a common paymaster for purposes of social security taxes.

Amends the Social Security Amendments of 1983 to treat as paid by a common paymaster for purposes of social security taxes any health professionals who: (1) are faculty members at a dental school; and (2) operate an intramural dental faculty practice plan at such school.