H.R. 4184

119 HR 4184 IH: To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.
 U.S. House of Representatives
 2025-06-26
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 I
 119th CONGRESS  1st Session
 H. R. 4184
 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.
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:
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.
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).