Clinical trial compensation not taken into account for purposes of determining eligibility for Federal programs or assistance

(a) In general Notwithstanding any other provision of law, any amount received by an individual as a qualified clinical trial payment shall not be taken into account as income or resources for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds. (b) Qualified clinical trial payment For purposes of subsection (a), the term qualified clinical trial payment has the meaning given such term in section 139J(a) of the Internal Revenue Code of 1986 (as added by section 1 of this Act).