PCORI fee adjusted for inflation

PCORI fee adjusted for inflation Under the Affordable Care Act, insurance companies (in the case of fully-insured plans) and employers (in the case of self-insured plans) must pay an annual fee to help fund the Patient-Centered Outcomes Research Institute. This fee is commonly referred to as the “PCORI” fee. The fee is calculated by multiplying the average number of lives covered under the policy or plan by a dollar amount.

The dollar amount is adjusted for inflation each year based on increases in the projected per capita amount of national health expenditures. The IRS has announced in Notice 2017-61 that the adjusted dollar amount is $2.39 for policy years and plan years that end on or after Oct. 1, 2017, and before Oct. 1, 2018. The prior dollar amount was $2.26.

Contact: Eddie Adkins
Partner, Washington National Tax Office
T +1 202 521 1565

Jeffrey Martin
Partner, Washington National Tax Office
T +1 202 521 1526

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