,,ii  #aaith ,,congress  #b;d ,session  
,s4 #eabg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bc1     
#bjbf,mr4 ,banks 7for himself and ,ms4  
,cortez ,masto7 introduced the following
 bill2 which was read twice and referred
 to the ,committee on ,finance  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude from gross   
income certain compensation to clinical 
trial participants1 and for other       
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,harley ,jacobsen   
,clinical ,trial ,participant ,income   
,exemption ,act of #bjbf4  #b4          
,exclusion of compensation provided to  
participants in clinical trials  7a7 ,in
 general ,part ,,iii of subchapter ,b of
 chapter #a of the ,internal ,revenue   
,code of #aihf is amended by inserting  
after section #aci,l the following new  
section3  #aci,m4 ,clinical trial       
payments  7a7 ,in general ,gross income 
shall not include any amount received by
 an individual as a qualified clinical  

trial payment4  7b7 ,qualified clinical 
trial payment defined ,for purposes of  
this section1 the term qualified        
clinical trial payment means any amount 
paid to an individual-- 7#a7 as         
compensation for participation by the   
individual or a dependent of the        
individual in an approved clinical      
trial1 or  7#b7 to reimburse or pay     
reasonable and necessary expenses       
incurred in connection with             
participation by the individual or a    
dependent of the individual in an       
approved clinical trial4  7c7 ,other    
definitions ,for purposes of this       
section-- 7#a7 ,approved clinical trial 
,the term approved clinical trial has   
the meaning given such term in section  
#bgji7;d77#a7 of the ,public ,health    
,service ,act 7#db ,u4,s4,c4            
#cjj;gg-#h7;d77#a771 determined by      
substituting disease or condition for   
life-threatening disease or condition4  
7#b7 ,dependent ,the term dependent has 
the meaning given such term in section  

#aeb4  4  7b7 ,clerical amendment ,the  
table of sections for part ,,iii of     
subchapter ,b of chapter #a of such     
,code is amended by inserting after the 
item relating to section #aci,l the     
following new item3  ,sec4 #aci,m4      
,clinical trial payments4  4  7c7       
,effective date ,the amendments made by 
this section shall apply to amounts paid
 after ,december #ca1 #bjbe4  #c4       
,clinical trial compensation not taken  
into account for purposes of determining
 eligibility for ,federal programs or   
assistance  7a7 ,in general             
,notwithstanding any other provision of 
law1 any amount received by an          
individual as a qualified clinical trial
 payment shall not be taken into account
 as income or resources for purposes of 
determining the eligibility of such     
individual 7or any other individual7 for
 benefits or assistance 7or the amount  
or extent of benefits or assistance7    
under any ,federal program or under any 
,state or local program financed in     

whole or in part with ,federal funds4   
7b7 ,qualified clinical trial payment   
,for purposes of subsection 7a71 the    
term qualified clinical trial payment   
has the meaning given such term in      
section #aci,m7b7 of the ,internal      
,revenue ,code of #aihf 7as added by    
section #b of this ,act74