IRS provides Q&A for Patient Centered Outcomes Research Institute (PCORI) fee

March 2017

The Patient-Centered Outcomes Research Trust Fund fee is a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans that helps to fund the Patient-Centered Outcomes Research Institute (PCORI). The institute will assist, through research, patients, clinicians, purchasers and policy-makers, in making informed health decisions by advancing the quality and relevance of evidence-based medicine. The institute will compile and distribute comparative clinical effectiveness research findings.

Recently, the IRS offered a question & answer page on its website to help address the various questions from the public.  For more information see the IRS site at:

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