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

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4184 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4184 To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes. _______________________________________________________________________ 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. …