A full report from the IRS.gov can be read here: Patient-Centered Outcomes Research Institute Fee.
The PCORI (Patient-Centered Outcomes Research Institute) is a fund paid by employers that sponsor self-insured health plans and by commercial group health insurance providers. The fee, required to be reported only once a year on the second quarter Form 720 and paid by its due date, July 31.
All plan sponsors of self-insured group health plans will pay the PCORI fee in 2018, but the amount of the fee paid will vary depending on when the plan year ends. For policy and plan years ending after Sept. 30, 2017, and before Oct. 1, 2018, the applicable dollar amount is $2.39. The IRS indicates the fee is a tax-deductible business expense for employers with self-funded plans. It must be paid by the plan sponsor and is not an expense of the self-funded plan and cannot be paid in whole or in part by participants.
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