01 — The Text
What.
- Excludes compensation paid to clinical trial participants from taxable income.
- Amends the Internal Revenue Code to treat trial payments differently than regular wages.
- Scope and dollar limits unknown — detailed summary not yet published.
02 — The Stakes
So what?
- Clinical trial volunteers would keep more of their compensation without paying federal income tax on it.
- Could increase trial participation by reducing out-of-pocket tax burden on participants.
- Reduces federal tax revenue, though amount depends on participation levels and payment sizes.
03 — The Path
Now what?
- Bill introduced June 26, 2025 and sent to House Ways and Means Committee — no votes scheduled yet.
- Committee must review and vote before it moves to full House floor.
- Contact your representative to express support or opposition as it moves through committee.
Legislative History
Actions.
- Jun 26, 2025 — Referred to the House Committee on Ways and Means.
- Jun 26, 2025 — Introduced in House
- Jun 26, 2025 — Introduced in House