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

# Clinical Trial Participant Tax Bill Summary **What the Bill Would Do** HR 4184 would change federal tax law to allow people who participate in medical clinical trials to exclude certain payments they receive from their taxable income. Currently, compensation for participating in clinical trials is treated as regular income and subject to federal taxes. This bill would create an exception so that at least some of this compensation would not count toward a person's taxable income, potentially reducing their tax burden. **Who It Affects** The bill primarily affects individuals who volunteer for clinical trials—research studies testing new medications, treatments, or medical procedures. It could also indirectly affect pharmaceutical companies and research institutions that conduct these trials, as it might make trial participation more attractive to volunteers.

Broader tax policy could be affected depending on how much compensation is ultimately excluded. **Current Status** As of now, HR 4184 is in committee, meaning it has been introduced in the House but has not yet been debated or voted on by the full chamber. The bill was sponsored by Rep. Mike Kelly (R-PA).