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)] <DOC> 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