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To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.
To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.
Summary
This bill would exclude compensation paid to individuals for participating in approved clinical trials from their taxable income. It would also exclude such payments when calculating eligibility for federal assistance programs and state or local programs that receive federal funding. The exclusion applies to both direct participation payments and reimbursements for reasonable and necessary expenses related to clinical trial participation, for the participant and their dependents. The tax exclusion would take effect for payments made after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Kelly, Mike [R-PA-16] (R-PA)
1 cosponsor
Money behind the sponsor
Top reported contributors to Mike Kelly’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $43,700
- THE PARKER FOUNDATION $13,200
- LINDY PAVING INC. $8,800
- GREATER PITTSBURGH AUTO DEALERS ASSOCI $8,300
- ANDERSON COACH & TRAVEL $8,300
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Mike Kelly → · Outside spending →
Actions (2)
- Jun 26, 2025 Referred to the House Committee on Ways and Means. · house
- Jun 26, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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 Representatives 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 chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section:
“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 Defined.—For purposes of this section, the term ‘qualified clinical trial payment’ means any amount paid to an individual—
“(1) as compensation for participation by the individual or a dependent of the individual in an approved clinical trial, or
“(2) to reimburse or pay reasonable and necessary expenses incurred in connection with participation by the individual or a dependent of the individual 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- threatening disease or condition’.
“(2) Dependent.—The term ‘dependent’ has the meaning given such term in section 152.”.
(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 provision of law, any amount received by an individual as a qualified clinical trial payment shall not be taken into account 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 benefits 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 139J(a) of the Internal Revenue Code of 1986 (as added by section 1 of this Act). <all>
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