Notice 2024-83, page 1206.

Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable

Finding Lists begin on page ii.

self-insured health plans to help fund the Patient-Centered Outcomes Research Trust Fund (PCORTF). The PCORTF fee is determined by multiplying the applicable dollar amount for that year by the average number of lives covered during the year. The applicable dollar amount is based on increases in the projected per capita amount of National Health Expenditures, as most recently released by HHS. Notice 2023-70 provided that the adjusted applicable dollar amount for policy years and plan years ending on or after October 1, 2023, and before October 1, 2024, is $3.22.This notice provides that the adjusted applicable dollar amount that applies for determining the PCORTF fee for policy years and plan years ending on or after October 1, 2024, and before October 1, 2025, is $3.47. This amount has been determined by Treasury economists using the percentage increase in the projected per capita amount of National Health Expenditures published by HHS last year in June 2024 (Table 3) and the adjustment, as determined by Treasury economists, for year to year variations.