PCOR Fee Adjusted The IRS released the adjusted applicable dollar amount for determining the Patient-Centered Outcomes Research (PCOR) fee. The new fee amount is $2.39. It applies to plan years ending on or after October 1, 2017 and ending before October 1, 2018. Each year the PCOR fee amount is updated using the projected amount of HHS National Health Expenditures. The fee is intended to fund research about patient outcomes and to improve the quality of health care in the U.S. It is due each year by July 31.
Under a Health Reimbursement Arrangement (HRA), (or, less commonly, a Health Care Flexible Spending Account [FSA] that does not meet the excepted benefit criteria;) the PCOR fee is calculated based on the number of covered lives.