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

This bill amends the Internal Revenue Code of 1986 to exclude certain payments received by individuals for participating in approved clinical trials from their gross income. A "qualified clinical trial payment" includes compensation for participation or reimbursement of expenses for an individual or their dependent in an approved clinical trial, which is broadly defined to cover any disease or condition. This income exclusion applies to amounts paid after December 31, 2025. Furthermore, the bill ensures that these qualified clinical trial payments will not be considered income or resources when determining eligibility for benefits or assistance under any federal program or any state or local program financed with federal funds. This aims to remove financial barriers and encourage broader participation in medical research without jeopardizing access to other assistance.