The Affordable Care Act (ACA) requires health insurers and sponsors of self-funded group health plans (including health reimbursement arrangements, or HRAs) to pay a Patient-Centered Outcomes Research Institute (PCORI) fee. Originally, the law provided that the PCORI fee would not be assessed for plan years ending after September 30, 2019. However, legislation passed in December 2019 extended the PCORI fee for an additional 10 years, until 2029.
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