In a July 30 letter (PDF) to its lead sponsors, the AAMC endorsed the Harley Jacobsen Clinical Trial Participant Income Exemption Act (H.R. 7418). This bipartisan legislation was introduced by Reps. Mike Kelly (R-Pa.) and Chrissy Houlahan (D-Pa.) on Feb. 20.
This bill would amend the IRS code to exclude from taxable income compensation or reimbursement for reasonable expenses received by an individual for participating in an approved clinical trial. In the letter, the AAMC applauded the introduction of the bill for its potential to increase socioeconomic and geographic diversity in clinical trial participation. “Exempting compensation received for clinical trial participation from taxable income may incentivize participation from low-income communities, who are underrepresented in clinical research, particularly those who have limited disposable income, family-care obligations, and inflexible work schedules,” the letter stated.
This bill has been referred to the House Ways and Means Committee and has not yet been scheduled for mark up.