This bill would change the federal tax rules so that some pay you get for taking part in a medical study (a clinical trial) would not count as taxable income. It adds a new rule in the tax code for “clinical trial payments.”

Key points:

• Who is affected: People who receive money for joining clinical trials.
• What changes: Certain payments from clinical trials would be excluded from “gross income,” meaning you wouldn’t owe federal income tax on those amounts.