White Paper September 12, 2023

Taxation of Clinical Trial Participants

White Paper: Taxation of Clinical Trial Participants

“Payments received by clinical trial participants to cover non-medical costs- including costs associated with transportation to and from the clinical trial site, lodging, loss of wages, additional childcare, parking, and meals- are treated as taxable gross income in the United States. As many clinical trials fail to reach target enrollment, taxing those that participate in clinical trials appears to fly in the face of common sense and deter participation […]

The time is now to amend the Internal Revenue Code to provide a gross income exclusion for payments to clinical trial participants. Such an amendment would not merely remove the barrier to participation by undocumented immigrants and recipients of income-based subsidies but would also provide a positive incentive for participation in clinical trials by all
members of our society.”

Learn more about the vital need to amend the Internal Revenue Code to increase clinical trial participation and advance public health in this White Paper authored by Javara Co-Founder and Chief Legal Officer Linda McCarty, JD, LLM.

Click below to download the full copy.