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

“139J. Clinical trial payments

“(a) In general—Gross income shall not include any amount received by an individual as a qualified clinical trial payment.

“(b) Qualified clinical trial payment defined—For purposes of this section, the term “qualified clinical trial payment” means any amount paid to an individual—

“(1) as compensation for participation by the individual or a dependent of the individual in an approved clinical trial, or

“(2) 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 trial.

“(c) Other definitions—For purposes of this section—

“(1) Approved clinical trial—The term “approved clinical trial” has the meaning given such term in section 2709(d)(1) of the Public Health Service Act (42 U.S.C. 300gg–8(d)(1)), determined by applying “disease or condition” for “life-threatening disease or condition”.

“(2) Dependent—The term “dependent” has the meaning given such term in section 152.”