Patient-Centered Outcomes Research (PCOR) Fee

Purpose:

To study the effectiveness, quality and efficiency of health care delivery


Intent:

To increase the quality and efficiency of health care, minimize cost of health care and make coverage more affordable


Related Provision:

Transitional Reinsurance Program Fee


Health Plans Affected by this Provision:


Year Effective: 2013-2020, Extended in December 2019 to continue until 2030
Medical Plan: Yes
Dental/Vision Plan: No, if stand-alone benefit excepted from HIPAA’s portability provisions
HRA: Yes, unless standalone dental or vision plan
Health Care FSA: Yes, however only if FSA is a non-excepted benefit, otherwise No.

Document Downloads:


Document Title Last Updated
PCOR Fee Flyer
  03/28/2017
IRS Notice 2017-61
  10/10/2017
IRS Notice 2016-64  01/03/2017
IRS Notice 2015-60  10/15/2015
Federal Register December 2012 12/01/2012
Further Consolidated Appropriations Act, 2020 12/20/2019
IRS Notice 2018-85