# 119-hr-4184: To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.

119-hr-4184, To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes., is a 119th Congress bill sponsored by Rep. Kelly, Mike [R-PA-16] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-08-29).

- Canonical: https://policyrisk.com/legislation/119-hr-4184
- As of: 2026-08-29
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4184
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.
- Status: introduced
- Introduced: 2025-06-26
- Sponsor: Rep. Kelly, Mike [R-PA-16] (R-PA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-29

## Summary

**Would make payments tied to participating in approved clinical trials tax-free and excluded from benefit calculations.** It would exclude compensation and reasonable expense reimbursements from gross income and bar counting those payments when determining eligibility for federal or federally funded state and local programs. - Participants and families would not have to report qualified clinical trial compensation or reimbursements as taxable income under the Internal Revenue Code. - Those payments would not be taken into account as income or resources when determining eligibility for any federal program or for state or local programs financed in whole or in part with federal funds. - The exclusion would apply to “approved clinical trials” using the Public Health Service Act definition and to dependents as defined in tax code section 152. It would apply to amounts paid after December 31, 2025.

## Cosponsors (1)

- Rep. Houlahan, Chrissy [D-PA-6] (D-PA), 2025-06-26T00:00:00.000Z

## Provisions PRIA read

- No income tax on clinical trial pay: benefit, high. If enacted, you would not owe income tax on money you get for being in an approved clinical trial. This would also cover pay tied to a dependent’s trial participation. Reimbursements for reasonable and necessary trial costs would be excluded too. The rule would apply to amounts paid after December…
- Clinical trial pay wouldn’t cut benefits: benefit, medium. If enacted, clinical trial payments would not count as income or resources when agencies check eligibility. Programs like SNAP, Medicaid, and other federally funded state or local benefits would ignore these amounts. This only applies to approved clinical trial payments, including reasonable, neces…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-137: TCJA Permanency Act

## Sources
- [119-hr-4184 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4184)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4184 (as of 2026-08-29).