Proposed Legislation Seeks to Exclude Clinical Trial Participant Compensation from Gross Income
A new bill, H.R. 4184 (IH), introduced on July 15, 2025, aims to amend the Internal Revenue Code of 1986. The primary objective of this proposed legislation is to exclude certain compensation received by individuals participating in clinical trials from their gross income. The bill also includes provisions for other related purposes.
This development could have a significant impact on individuals who contribute to medical research by participating in clinical trials. Currently, compensation received for participation in these trials is generally considered taxable income. However, if H.R. 4184 is enacted into law, participants may no longer need to report this compensation when filing their federal income taxes, potentially easing the financial burden associated with their participation.
Clinical trials are a vital component of medical advancement, playing a crucial role in the development of new treatments and therapies for a wide range of diseases and conditions. By testing the safety and efficacy of new drugs and medical devices, participants contribute invaluable data that drives scientific progress and ultimately benefits public health.
The proposed exclusion from gross income could serve as an incentive for more individuals to engage in clinical research. Often, participants are compensated for their time, travel expenses, and any inconvenience or risk associated with the trial procedures. Making this compensation tax-free could make participation more appealing and accessible to a broader segment of the population.
While the specific details of “other purposes” mentioned in the bill are not elaborated upon in the provided information, the core aim appears to be the recognition and encouragement of contributions made by clinical trial participants. This legislative proposal signifies a potential shift in how the government views and supports the crucial role these individuals play in the medical research ecosystem.
The bill’s journey through the legislative process will be closely watched by patient advocacy groups, medical research institutions, and individuals who have participated in or are considering participating in clinical trials. Further information regarding the bill’s progress and any amendments will likely be made available through official government channels.
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