Bill · H.R. 4184· House(119-HR-4184)
To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.
- Introduced
- 6/26/2025
- Last activity
- 6/26/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Mike Kelly
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986. It aims to exclude certain compensation received from clinical trials from an individual's gross income. These payments include compensation for participating in an approved clinical trial or for covering necessary expenses for the participant or their dependent. The bill also ensures these payments are not counted when determining eligibility for federal, state, or local assistance programs. These changes would apply to amounts paid after December 31, 2025.
Yes· 3 of 8
Would households on low incomes be better off under this?+5
It protects their eligibility for essential assistance programs while receiving trial payments.
Does this make health care easier to get in general?+5
The bill incentivizes participation in clinical trials by removing financial barriers and benefit eligibility risks.
Is this likely to lift people out of poverty?+4
The bill ensures clinical trial payments do not disqualify individuals from receiving essential public assistance.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Relief for Participants: Gross income will not include "qualified clinical trial payments," which means people won't have to pay taxes on money received as compensation for participation or for reasonable and necessary expenses related to an approved clinical trial (Section 1).
-
Protection of Government Benefits: Clinical trial payments will not be taken into account as income or resources when determining if an individual is eligible for benefits or assistance from any Federal program or any State or local program that uses Federal funds (Section 2).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+5Good For Middle Class Households+3Good For High Income Households+1
- Healthcare
- Improves Healthcare Access+5Increases Research Funding+3
- Social Issues And Justice
- Improves Poverty Reduction+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- Education And Technology
- Increases Scientific Research Funding+3
- 6/26/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Chrissy HoulahanDemocrat · Pennsylvania