The Patient-Centered Outcomes Research Institute (PCORI) is funded in part by a tax on certain types of health plans. The applicable fee for policy and plan years that end on or after October 1, 2019, and before October 1, 2020, is $2.54. The fee is paid by the plan sponsor based on the average number of lives covered during the policy year (e.g., employees, spouses, dependents). The IRS has a list of the types of health plans subject to the fee.
Alert: Follow coronavirus-related federal tax changes for your business through the IRS.
