H.R. 4184 — To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.

This section establishes a new exclusion from gross income under the Internal Revenue Code for qualified clinical trial payments received after December 31, 2025. Qualified clinical trial payments include compensation for participation in an approved clinical trial (as defined in section 2709(d)(1) of the Public Health Service Act [42 U.S.C. 300gg-8(d)(1)], determined by substituting "disease or condition" for "life-threatening disease or condition") by the individual or a dependent (as defined in IRC §152), or reimbursements for reasonable and necessary expenses incurred in connection with such participation.

This section excludes qualified clinical trial payments (as defined in new IRC §139J(a)) from being taken into account as income or resources for purposes of determining eligibility for, or the amount or extent of, benefits or assistance under any federal program or any state or local program financed with federal funds. (Thus, clinical trial participants may receive such payments without affecting eligibility for means-tested programs such as Medicaid, SNAP, SSI, and housing assistance.)