Exempts clinical trial participant compensation from gross income and federal program eligibility determinations.
The Harley Jacobsen Clinical Trial Participant Income Exemption Act of 2026 amends the Internal Revenue Code to exclude from gross income any compensation or reimbursements for expenses received by individuals participating in approved clinical trials. This exemption applies to amounts paid after December 31, 2025. Additionally, such payments are not considered income or resources for determining eligibility for federal, state, or local programs.
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