In Notice 2025-61, the IRS released the adjusted applicable dollar amount for calculating the Patient-Centered Outcomes Research Institute (PCORI) fee. The fee must be paid annually by issuers of specified health insurance policies and self-insured health plan sponsors to help fund the PCORI.
The adjusted applicable dollar amount is $3.84 (up from $3.47) for policy and plan years ending on or after October 1, 2025, and before October 1, 2026.
The fee is based on the average number of covered lives under the policy or plan. It must be reported annually on the second quarter IRS Form 720 and paid by July 31 (or the following business day if July 31 falls on a Saturday, Sunday or legal holiday).
The PCORI fee initially applied to policy and plan years ending after October 1, 2012, and before October 1, 2019; however, the Further Consolidated Appropriations Act, 2020 extended it for an additional 10-year period in December 2019.[1]
