I 
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 Representa-
tives 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 chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139I the following new section: 
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‘‘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 DE-
FINED.—For purposes of this section, the term ‘qualified 
clinical trial payment’ means any amount paid to an indi-
vidual— 
‘‘(1) as compensation for participation by the 
individual or a dependent of the individual in an ap-
proved clinical trial, or 
‘‘(2) to reimburse or pay reasonable and nec-
essary expenses incurred in connection with partici-
pation by the individual or a dependent of the indi-
vidual 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-threat-
ening disease or condition’. 
‘‘(2) DEPENDENT.—The term ‘dependent’ has 
the meaning given such term in section 152.’’. 
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(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 provi-
sion of law, any amount received by an individual as a 
qualified clinical trial payment shall not be taken into ac-
count 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 bene-
fits 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 
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139J(a) of the Internal Revenue Code of 1986 (as added 
by section 1 of this Act). 
Æ 
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