To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants.

HR 7090 would exclude payments and reimbursements for meals, lodging, and travel expenses received by individuals participating in approved clinical trials from their gross income for tax purposes. This directly affects clinical trial participants who currently might have to pay income tax on these compensation amounts. The bill adds a new tax provision (Section 139J) to the Internal Revenue Code, defining "approved clinical trial" per the Public Health Service Act. The change applies to payments made after December 31, 2023.