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: 2013-2020, 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
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
Further Consolidated Appropriations Act, 2020 12/20/2019
IRS Notice 2018-85