Patient-Centered Outcomes Research (PCOR) Fee


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


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
Medical Plan: No
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: No, unless FSA is a non-excepted benefit

Document Downloads:

Document Title Last Updated
PCOR Fee Flyer
IRS Notice 2017-61
IRS Notice 2016-64  01/03/2017
IRS Notice 2015-60  10/15/2015
Federal Register December 2012 12/01/2012