,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dahd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bf1 #bjbe ,mr4 
,kelly ( ,p5nsylvania 7= himself & ,ms4 
,h\lahan7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to exclude f gross
 income c]ta9 comp5sation to cl9ical    
trial p>ticipants1 & = o!r purposes4    
#a4 ,exclusion ( comp5sation provid$ to 
p>ticipants 9 cl9ical trials  7a7 ,9    
g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ aft] section #aci;,i !  
foll[+ new section3  #aci;,j4 ,cl9ical  
trial paym5ts  7a7 ,9 g5]al ,gross      
income %all n include any am\nt receiv$ 
by an individual z a qualifi$ cl9ical   
trial paym5t4  7b7 ,qualifi$ cl9ical    
trial paym5t def9$ ,= purposes ( ?is    
section1 ! t]m qualifi$ cl9ical trial   
paym5t means any am\nt paid to an       
individual-- 7#a7 z comp5sation =       
p>ticipation by ! individual or a       

dep5d5t ( ! individual 9 an approv$     
cl9ical trial1 or  7#b7 to reimburse or 
pay reasonable & necess>y exp5ses       
incurr$ 9 connection ) p>ticipation by !
 individual or a dep5d5t ( ! individual 
9 an approv$ cl9ical trial4  7c7 ,o!r   
def9itions ,= purposes ( ?is section--  
7#a7 ,approv$ cl9ical trial ,! t]m      
approv$ cl9ical trial has ! mean+ giv5  
su* t]m 9 section #bgji7;d77#a7 ( !     
,public ,heal? ,s]vice ,act 7#db        
,u4,s4,c4 #cjj;gg-#h7;d77#a771 det]m9$  
by apply+ disease or condition =        
life-?reat5+ disease or condition4  7#b7
 ,dep5d5t ,! t]m dep5d5t has ! mean+    
giv5 su* t]m 9 section #aeb4  4  7b7    
,cl]ical am5dm5t ,! table ( sections =  
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci;,i ! foll[+ new  
item3  ,sec4 #aci;,j4 ,cl9ical trial    
paym5ts4  4  7c7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to am\nts paid aft] ,decemb] #ca1 #bjbe4
  #b4 ,cl9ical trial comp5sation n tak5 

into acc\nt = purposes ( det]m9+        
eligibility = ,f$]al programs or        
assi/ance  7a7 ,9 g5]al ,not)/&+ any o!r
 provision ( law1 any am\nt receiv$ by  
an individual z a qualifi$ cl9ical trial
 paym5t %all n be tak5 into acc\nt z    
income or res\rces = purposes ( det]m9+ 
! eligibility ( su* individual 7or any  
o!r individual7 = b5efits or assi/ance  
7or ! am\nt or ext5t ( b5efits or       
assi/ance7 "u any ,f$]al program or "u  
any ,/ate or local program f9anc$ 9 :ole
 or 9 "p ) ,f$]al funds4  7b7 ,qualifi$ 
cl9ical trial paym5t ,= purposes (      
subsection 7a71 ! t]m qualifi$ cl9ical  
trial paym5t has ! mean+ giv5 su* t]m 9 
section #aci;,j7a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf 7z add$ by section #a (   
?is ,act74