To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 4184.

• 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. 171, No. 110, June 26, 2025, Page H3012):
  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 June 26, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  264 characters

  Congress.gov bill record

  H.R. 4184, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/4184

  Record last updated by Congress.gov

  August 27, 2026

  PORKER copy retrieved

  September 12, 2026

  Stored copy, SHA-256 of the file

  629accd6f9e1cf3aaac670ecf91bb17474d3e2b3eb9de327a014afff4a5f3fb1

  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 August 27, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 4184, last updated August 27, 2026. PORKER’s copy was retrieved September 12, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.