This bill aims to provide financial relief and remove disincentives for individuals participating in clinical trials by amending the Internal Revenue Code of 1986. It establishes a new exclusion from gross income for certain payments received by clinical trial participants, applying to amounts paid after December 31, 2025. Specifically, the legislation introduces a new section 139M, stating that gross income shall not include any amount received as a qualified clinical trial payment . These payments encompass both compensation for an individual's or their dependent's participation in an approved clinical trial, and reimbursement for reasonable and necessary expenses incurred during such participation. The definition of an "approved clinical trial" is broadened to include trials for any disease or condition, not just life-threatening ones. Furthermore, the bill stipulates that these qualified clinical trial payments shall not be taken into account as income or resources when determining eligibility for Federal programs or State and local programs financed with Federal funds. This crucial provision ensures that individuals receiving compensation for clinical trial participation do not lose access to vital government benefits or assistance, thereby encouraging broader participation in medical research.