# 119-s-5127: Harley Jacobsen Clinical Trial Participant Income Exemption Act of 2026

119-s-5127, Harley Jacobsen Clinical Trial Participant Income Exemption Act of 2026, is a 119th Congress bill sponsored by Sen. Banks, Jim [R-IN] (R-IN); status introduced; PRIA reads it as touching household money (as of 2026-10-03).

- Canonical: https://policyrisk.com/legislation/119-s-5127
- As of: 2026-10-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5127
- Congress: 119
- Title: Harley Jacobsen Clinical Trial Participant Income Exemption Act of 2026
- Status: introduced
- Introduced: 2026-07-23
- Sponsor: Sen. Banks, Jim [R-IN] (R-IN)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-03

## Summary

**Exclude clinical trial payments from taxable income** and keep those payments from being counted when people apply for federal or federally funded state or local benefit programs. The bill would exempt both compensation and reimbursements tied to approved clinical trials.

## Cosponsors (2)

- Sen. Marshall, Roger [R-KS] (R-KS), 2026-09-29T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2026-07-23T00:00:00.000Z

## Provisions PRIA read

- No tax on clinical trial payments: benefit, high. If enacted, you would be able to exclude from your gross income any amount you receive as a qualified clinical trial payment. That covers pay for participation and reimbursements or payments of reasonable and necessary trial expenses for you or a dependent. The bill ties "approved clinical trial" t…
- Clinical trial payments not counted: benefit, medium. If enacted, amounts you receive as qualified clinical trial payments would not count as income or resources when agencies decide eligibility for any Federal program. The rule would also apply to State or local programs financed in whole or in part with Federal funds. The defined term "qualified cli…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-410: Love Lives On Act of 2025
- 119-s-237: Honoring Our Fallen Heroes Act of 2025
- 119-s-4429: Connected Vehicle Security Act of 2026
- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-s-1261: CONNECT for Health Act of 2025

## Sources
- [119-s-5127 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5127)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-410: Love Lives On Act of 2025](https://policyrisk.com/legislation/119-s-410)
- [119-s-237: Honoring Our Fallen Heroes Act of 2025](https://policyrisk.com/legislation/119-s-237)
- [119-s-4429: Connected Vehicle Security Act of 2026](https://policyrisk.com/legislation/119-s-4429)
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5127 (as of 2026-10-03).