This bill adds a new tax rule to the Internal Revenue Code to exclude certain payments to clinical trial participants from gross income. It creates a new section, 139J, that says qualified clinical trial payments are not taxable. "Qualified clinical trial payment" means money paid as compensation for taking part in an approved clinical trial or money that reimburses or pays reasonable and necessary expenses related to participation by the individual or their dependent. The bill uses the Public Health Service Act definition of an "approved clinical trial," but applies the phrase "disease or condition" where that law uses "life-threatening disease or condition." "Dependent" uses the meaning from existing tax law (section 152). The exclusion would apply to amounts paid after December 31, 2025. The bill also says those same qualified clinical trial payments must not be counted as income or resources when deciding eligibility for any Federal program or for State or local programs that are funded in whole or in part with Federal funds.
No publicly available information on estimated federal costs, revenue effects, or budgetary offsets appears in the bill text or metadata provided.
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