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

Cost and committee reports

Official records Congress.gov attaches to H.R. 7418.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. KELLY of Pennsylvania, as printed in the Congressional Record (Vol. 170, No. 32, February 20, 2024, Page H687):
  The Congress enacts this bill pursuant to Article I Section 8 of the United States Constitution. The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants.
  Source: Congress.gov, Congressional Record February 20, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  264 characters

  Congress.gov bill record

  H.R. 7418, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/7418

  Record last updated by Congress.gov

  June 11, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  85760c8f06c78c51057f21597f5c235f269d5f9b55e93d4671e563f90dfea481

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of June 11, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 7418, last updated June 11, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.