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Text of IRS Notice 2018-85: Insured and Self-Insured Health Plans -- Adjusted Applicable Dollar Amount for PCORTF Fee (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 5, 2018
"The applicable dollar amount that must be used to calculate the [Patient-Centered Outcomes Research Trust Fund (PCORTF)] fee imposed by Sections  4375 and 4376 for policy years and plan years that end on or after October 1, 2018, and before October 1, 2019, is $2.45. The increase from the prior amount is calculated by multiplying the adjusted applicable dollar amount for policy years and plan years ending in the previous Federal fiscal year, $2.39, by the percentage increase of the projected per capita amount of National Health Expenditures published by HHS on February 14, 2018."

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