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 amount received by an individual as a qualified clinical trial payment. This includes compensation for participation in an approved clinical trial or reimbursement for related expenses. The act also ensures that such payments are not considered income or resources for eligibility in federal, state, or local programs funded in part by federal funds. The changes apply to payments made after December 31, 2025.

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 amount received by an individual as a qualified clinical trial payment. This includes compensation for participation in an approved clinical trial or reimbursement for related expenses. The act also ensures that such payments are not considered income or resources for eligibility in federal, state, or local programs funded in part by federal funds. The changes apply to payments made after December 31, 2025.