This fee funds research by the Patient-Centered Outcomes Research Institute (PCORI), which was established by the ACA to compare different medical treatments and interventions to determine what treatments are most effective.

The fee amounts and their timeframes are as follows:

• $3.00 per average number of covered lives for plan years ending on or after Oct. 1, 2022, through Dec. 31, 2022
• $3.00 per average number of covered lives for plan years ending on or after Jan. 1, 2023, through Sept. 30, 2023
• $2.79 per average number of covered lives for plan years ending on or after Oct. 1, 2021, through Dec. 31, 2021
• $2.79 per average number of covered lives for plan years ending on or after Jan. 1, 2022, through Sept. 30, 2022
• $2.66 per average number of covered lives for plan years ending on or after Oct. 1, 2020, through Dec. 31, 2020
• $2.66 per average number of covered lives for plan years ending on or after Jan. 1, 2021, through Sept. 30, 2021
• $2.54 per average number of covered lives for plan years ending on or after Jan. 1, 2020, through Sept. 30, 2020

The fees are due July 31 of the year following the timeframes provided.

For more information, read:
IRS information