POLISCOPE
Back to bills
Part ofTaxes →

The civic record

Read. Follow. Verify.

House bill excludes clinical trial compensation from federal taxable income

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

Last action · June 26, 2025: Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

What This Bill Would Do

This bill would exempt payments received by individuals for participating in clinical trials from being counted as taxable . The change aims to ensure that participants do not face federal tax liabilities on compensation received for their involvement in medical research.

Why it matters

If enacted, this measure would prevent clinical trial participants from owing federal income tax on their research compensation, potentially increasing the net financial benefit for volunteers in medical studies.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

clinical trial participants

These individuals would no longer be required to report compensation from clinical trials as taxable gross income.

Directly affected

House Committee on Ways and Means

This committee is responsible for reviewing and deciding whether to advance the legislation.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Will I have to pay taxes on money I earn from a clinical trial if this bill passes?
No, the bill proposes to exclude that compensation from your , meaning it would not be subject to federal income tax.
What is the current status of this bill?
As of June 26, 2025, the bill has been introduced and referred to the House Committee on Ways and Means.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Last action
Referred to the House Committee on Ways and Means.Jun 26, 2025

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Tax treatment of research participation

The bill signals a legislative effort to incentivize clinical trial participation by removing tax-related financial barriers for volunteers.

Connected Entities

House Committee on Ways and Means, Internal Revenue Code of 1986
OrganizationHouse Committee on Ways and Means“The committee to which the bill was referred for review.”Map →
otherInternal Revenue Code of 1986“The federal tax code being amended by this bill.”Map →

Sources

Open source document

www.congress.gov

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record