Across the country, the One Big, Beautiful Bill Act (OBBBA) is making headlines for its impact on research and innovation. Still, one provision matters especially to clinical trial participants: the change in how stipends are reported for tax purposes.
At Tribe Clinical Research, we value transparency and want our participants and community partners to understand how this new law may affect the compensation patients receive during a study.
Under current U.S. tax rules, when a clinical‐trial participant receives more than $600 in stipend payments in a calendar year, research sites must issue a Form 1099 to both the patient and the IRS.
Beginning January 1, 2026, OBBBA raises this threshold to $2,000 per year, meaning:
- Participants can receive up to $2,000 in stipends without the site being required to issue a 1099.
- The threshold will be adjusted automatically for inflation in future years.
- The administrative burden for research sites and the stress for participants are significantly reduced.
For many individuals and families, especially those participating in multi-visit trials with modest stipends, this change simplifies the experience and lowers perceived financial barriers to enrolling in research.
It’s important for patients to understand the nuance:
What Is Improving
- Small stipends (under $2,000 yearly) will no longer trigger a required 1099.
- Less paperwork and fewer tax forms make participating in a study less intimidating.
- This may help support enrollment and retention, particularly among adults, caregivers, and pediatric guardians who rely on predictable travel reimbursements.
What Stays the Same
- A stipend may still count as taxable income depending on an individual’s overall financial situation.
- Participants who receive more than $2,000 will still be issued a 1099.
- Patients receiving Medicaid, SNAP, SSI, or other public-assistance benefits may still need to determine whether stipend income affects eligibility; that part of the system has not changed.
At Tribe, we are committed to helping every participant feel informed and supported as these rules evolve. For patients and families participating in studies at Tribe Clinical Research, the updated rules may offer real benefits:
- Most routine stipends fall below the new threshold, meaning fewer concerns about unexpected tax forms.
- For pediatric trials, the update may simplify reimbursement for parents or guardians who incur expenses for travel, childcare, or time away from work.
- Beginning in 2026, participation is expected to feel more seamless, especially for families in medically underserved or rural areas who rely on reliable reimbursement to make study visits possible.
While this change does not eliminate all financial considerations, it represents a positive step toward patient-centered research access.
Our Commitment to Transparency
Tribe Clinical Research will continue to:
- Provide clear stipend schedules during the consent process
- Help participants understand how reimbursements work
- Update our forms and communication materials ahead of the 2026 shift
- Encourage participants to speak with a tax professional if they have questions about personal circumstances or benefit eligibility
Clinical research relies on partnership, trust, and shared understanding. We are glad to see policy evolving in ways that make participation easier for both adults and pediatric families.
