arrow_back Back to App

Tax Exemption for Clinical Trial Participants: Income Exclusion

This new bill excludes compensation received for participating in approved clinical trials from gross income. This means individuals taking part in such trials will not have to pay taxes on payments, including those for meals, lodging, or travel expenses. The change aims to encourage participation in medical research and improve the financial situation of participants.
Key points
Payments for participation in approved clinical trials will not be included in taxable income.
The exclusion also covers reimbursements for expenses like meals, lodging, and travel related to trial participation.
These changes apply to amounts paid after December 31, 2023.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_7090
Sponsor: Rep. Kelly, Mike [R-PA-16]
Process start date: 2024-01-25
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_7090.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-01-25.

What are the main provisions?

Key points include:

  • Payments for participation in approved clinical trials will not be included in taxable income.
  • The exclusion also covers reimbursements for expenses like meals, lodging, and travel related to trial participation.
  • These changes apply to amounts paid after December 31, 2023.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Kelly, Mike [R-PA-16].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Health.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes Health