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

Summary · Congressional Research Service (nonpartisan)

This bill excludes from gross income, for income tax purposes, amounts received as payment or reimbursement for participation in an approved clinical trial (i.e., a trial conducted for the prevention, detection, or treatment of cancer or other life-threatening disease or condition). This includes amounts paid or reimbursed for meals, lodging, or travel expenses.