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

This bill makes payments to clinical trial participants tax-free and ensures those payments won't count toward income limits for federal programs like Medicaid or food assistance. It covers both compensation for participation and reimbursement of reasonable expenses (like travel) related to approved clinical trials for life-threatening conditions. The exclusion applies to payments made after December 31, 2025, and is defined in the bill using existing IRS and Public Health Service Act terms.