comparative effectiveness research fees pcori

To download this document, click here: Comparative Effectiveness Research Fee (PCORI)

The Affordable Care Act (ACA) created the Patient-Centered Outcomes Research Institute which resulted in fees being due by health insurance issuers of insured health plans and plan sponsors of self-insured health plans, as well as certain HRAs and non-excepted FSAs.  The PCORI fees are due annually by July 31st of each year.  The fees are reported and paid on IRS Form 720, and are next due July 31, 2025 for plan years ending in 2024.  The fee for the upcoming reporting deadline ranges from $3.22 or $3.47 per covered life, depending on when the plan year ended in 2024.