[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7090 Introduced in House (IH)]

<DOC>






118th CONGRESS
  2d Session
                                H. R. 7090

To amend the Internal Revenue Code of 1986 to exclude from gross income 
          certain compensation to clinical trial participants.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2024

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.

    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 payment or reimbursement for participation 
in an approved clinical trial (including amounts paid or reimbursed for 
meals, lodging, or other travel expenses incurred in connection with 
such participation).
    ``(b) 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)).''.
    (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, 2023.
                                 <all>