The Patient-Centered Outreach Research Institute (PCORI) fee is a temporary charge on self-funded healthcare plans, applicable for policy years from 2012 to 2029. This fee funds the Patient-Centered Outcomes Research Institute, an independent, non-profit organization established by the Affordable Care Act (ACA) to conduct research on improving healthcare outcomes for patients and caregivers.
The PCORI filing and payment to the IRS was due by July 31, 2024, for policy and plan years that ended during the 2023 calendar year.
- For plan years ending before Oct. 1, 2023, the fee is $3.00 per covered life.
- For plan years ending on or after Oct. 1, 2023, and before Oct. 1, 2024, the fee is $3.22 per covered life.