To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4184 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 4184

To amend the Internal Revenue Code of 1986 to exclude from gross income 
  certain compensation to clinical trial participants, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 26, 2025

Mr. Kelly of Pennsylvania (for himself and Ms. Houlahan) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
  certain compensation to clinical trial participants, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION OF COMPENSATION PROVIDED TO PARTICIPANTS IN 
              CLINICAL TRIALS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139I the following new section:

``SEC. 139J. CLINICAL TRIAL PAYMENTS.

    ``(a) In General.--Gross income shall not include any amount 
received by an individual as a qualified clinical trial payment.
    ``(b) Qualified Clinical Trial Payment Defined.--For purposes of 
this section, the term `qualified clinical trial payment' means any 
amount paid to an individual--
            ``(1) as compensation for participation by the individual 
        or a dependent of the individual in an approved clinical trial, 
        or
            ``(2) to reimburse or pay reasonable and necessary expenses 
        incurred in connection with participation by the individual or 
        a dependent of the individual in an approved clinical trial.
    ``(c) Other Definitions.--For purposes of this section--
            ``(1) Approved clinical trial.--The term `approved clinical 
        trial' has the meaning given such term in section 2709(d)(1) of 
        the Public Health Service Act (42 U.S.C. 300gg-8(d)(1)), 
        determined by applying `disease or condition' for `life-
        threatening disease or condition'.
            ``(2) Dependent.--The term `dependent' has the meaning 
        given such term in section 152.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 139I the following new item:

``Sec. 139J. Clinical trial payments.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to amounts paid after December 31, 2025.

SEC. 2. CLINICAL TRIAL COMPENSATION NOT TAKEN INTO ACCOUNT FOR PURPOSES 
              OF DETERMINING ELIGIBILITY FOR FEDERAL PROGRAMS OR 
              ASSISTANCE.

    (a) In General.--Notwithstanding any other provision of law, any 
amount received by an individual as a qualified clinical trial payment 
shall not be taken into account as income or resources for purposes of 
determining the eligibility of such individual (or any other 
individual) for benefits or assistance (or the amount or extent of 
benefits or assistance) under any Federal program or under any State or 
local program financed in whole or in part with Federal funds.
    (b) Qualified Clinical Trial Payment.--For purposes of subsection 
(a), the term ``qualified clinical trial payment'' has the meaning 
given such term in section 139J(a) of the Internal Revenue Code of 1986 
(as added by section 1 of this Act).
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