Why Taxes Jeopardize Clinical Trial Access And How You Can Help

Sam Whitaker, founder and CEO of Mural Health, has long been committed to improving clinical trial participation. His work took on personal significance in 2016 when his close friend, Harley Jacobsen, was diagnosed with ALS. Harley’s only hope for more time with his family was enrolling in a clinical trial, but the financial burden was overwhelming. Worse, these payments were taxed as income, further diminishing the already limited support the Jacobsen family received.

Harley’s story is not unique—80% of Americans cannot afford to participate in clinical trials, and approximately 110 million individuals eligible for welfare benefits risk disqualification if trial-related payments are classified as income. In response, Mural Health championed the Harley Jacobsen Act (H.R. 7418), introduced to Congress in 2024 with bipartisan support. This bill seeks to exempt all clinical trial payments from taxation, ensuring fair compensation for all participants, including caregivers, across all therapeutic areas.