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

Key Points

• This bill would stop the government from taxing the money people receive for joining medical research studies. Currently, if you get paid to test a new drug or treatment, that money counts as income on your tax return. This change would let participants keep the full amount they are paid.
• It helps people who volunteer for clinical trials and their families. It covers both the direct payment for their time and any money they get back for travel or other costs. This applies to trials for any type of disease or medical condition.
• The bill also makes sure this extra money does not get in the way of other help. Right now, a payment from a medical study could push someone over the income limit for programs like food stamps or Medicaid. This bill says that money cannot be used to disqualify anyone from federal or state aid.
• If passed, these new rules would start on January 1, 2026. By making it easier for people to participate without losing their benefits or paying more in taxes, the goal is to help scientists find new cures faster by getting more people to sign up for studies.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.