26 U.S.C. § 9511 — Patient-Centered Outcomes Research Trust Fund
submitted 16 years ago by Pub. L. 111-148 to r/title-26-INTERNAL-REVENUE-CODE · 804 words · no verdicts yet
This section creates the Patient-Centered Outcomes Research Trust Fund, sets the amounts credited to it through fiscal year 2029, directs certain transfers and spending, and ends its spending authority after September 30, 2029.
(a) Creation of Trust Fund*. The Treasury must establish the “Patient-Centered Outcomes Research Trust Fund,” called the “PCORTF” here. It consists of amounts appropriated or credited under this section and section 9602(b).
(b) Transfers to Fund. (1) The following amounts are appropriated: (A) $10 million for fiscal year* 2010; (B) $50 million for 2011; (C) $150 million for 2012; (D) for 2013, net revenues from the health-insurance and self-insured-plan fees in subchapter B of chapter 34 plus $150 million; (E) for each of 2014 through 2019, those net revenues plus $150 million; and (F) for each of 2020 through 2029, those net revenues plus the applicable amount in paragraph (4). The amounts in A, B, C, D(ii), E(ii), and F(ii) come from the Treasury general fund and funds not otherwise appropriated. (2) Amounts transferred under section 1183 of the Social Security Act must also be credited. (3) After any impermissible expenditure from the PCORTF, no amount may be appropriated or transferred to it. Whether spending was permitted is decided without considering outside laws or later laws that waive this paragraph. (4) The applicable amounts are: 2020 $275.5 million; 2021 $285 million; 2022 $293.5 million; 2023 $311.5 million; 2024 $320 million; 2025 $338 million; 2026 $355.5 million; 2027 $363.5 million; 2028 $381 million; and 2029 $399 million.
(c) Trustee. The Secretary of the Treasury* is a PCORTF trustee.
(d) Expenditures from Fund. (1) Subject to (2), the PCORTF is available without further appropriation to the Patient-Centered Outcomes Research Institute for part D of title XI of the Social Security Act as that part existed when enacted. (2)(A) The trustee must transfer 20% of amounts appropriated or credited for each year 2011–2029 to the Secretary* of Health and Human Services for section 937 of the Public Health Service Act. (B) The transferred amounts remain available until spent. (C) For each year, HHS must distribute 80% to the AHRQ Office of Communication and Knowledge Transfer, or another relevant AHRQ-designated office, for section 937 activities, and 20% to the Secretary for those activities.
(e) Net revenues. “Net revenues” means the Treasury Secretary’s estimate of fees received under subchapter B of chapter 34 minus the decrease in chapter 1 tax caused by those fees.
(f) Termination. No PCORTF amount may be spent after September 30, 2029. Amounts remaining then must go to the Treasury general fund.
There is established in the Treasury of the United States a trust fund to be known as the “Patient-Centered Outcomes Research Trust Fund” (hereafter in this section referred to as the “PCORTF”), consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section and section 9602(b).
There are hereby appropriated to the Trust Fund the following:
For fiscal year* 2010, $10,000,000.
For fiscal year 2011, $50,000,000.
For fiscal year 2012, $150,000,000.
For fiscal year 2013—
an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and
$150,000,000.
For each of fiscal years 2014, 2015, 2016, 2017, 2018, and 2019—
an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and
$150,000,000.
For each of fiscal years 2020 through 2029—
an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and
the applicable amount (as defined in paragraph (4)) for the fiscal year.
The amounts appropriated under subparagraphs (A), (B), (C), (D)(ii), (E)(ii), and (F)(ii) shall be transferred from the general fund of the Treasury, from funds not otherwise appropriated.
In addition to the amounts appropriated under paragraph (1), there shall be credited to the PCORTF the amounts transferred under section 1183 of the Social Security Act.
No amount may be appropriated or transferred to the PCORTF on and after the date of any expenditure from the PCORTF which is not an expenditure permitted under this section. The determination of whether an expenditure is so permitted shall be made without regard to—
any provision of law which is not contained or referenced in this chapter or in a revenue Act, and
whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.
In paragraph (1)(F)(ii), the term “applicable amount” means—
for fiscal year 2020, $275,500,000;
for fiscal year 2021, $285,000,000;
for fiscal year 2022, $293,500,000;
for fiscal year 2023, $311,500,000;
for fiscal year 2024, $320,000,000;
for fiscal year 2025, $338,000,000;
for fiscal year 2026, $355,500,000;
for fiscal year 2027, $363,500,000;
for fiscal year 2028, $381,000,000; and
for fiscal year 2029, $399,000,000.
The Secretary of the Treasury* shall be a trustee of the PCORTF.
Subject to paragraph (2), amounts in the PCORTF are available, without further appropriation, to the Patient-Centered Outcomes Research Institute established under section 1181(b) of the Social Security Act for carrying out part D of title XI of the Social Security Act (as in effect on the date of enactment of such Act).
The trustee of the PCORTF shall provide for the transfer from the PCORTF of 20 percent of the amounts appropriated or credited to the PCORTF for each of fiscal years 2011 through 2029 to the Secretary* of Health and Human Services to carry out section 937 of the Public Health Service Act.
Amounts transferred under subparagraph (A) shall remain available until expended.
Of the amounts transferred under subparagraph (A) with respect to a fiscal year, the Secretary of Health and Human Services shall distribute—
80 percent to the Office of Communication and Knowledge Transfer of the Agency for Healthcare Research and Quality (or any other relevant office designated by Agency for Healthcare Research and Quality) to carry out the activities described in section 937 of the Public Health Service Act; and
20 percent to the Secretary to carry out the activities described in such section 937.
For purposes of this section, the term “net revenues” means the amount estimated by the Secretary of the Treasury based on the excess of—
the fees received in the Treasury under subchapter B of chapter 34, over
the decrease in the tax imposed by chapter 1 resulting from the fees imposed by such subchapter.
No amounts shall be available for expenditure from the PCORTF after September 30, 2029, and any amounts in such Trust Fund after such date shall be transferred to the general fund of the Treasury.
Source credit: (Added Pub. L. 111–148, title VI, § 6301(e)(1)(A), Mar. 23, 2010, 124 Stat. 742; amended Pub. L. 116–59, div. B, title IV, § 1403, Sept. 27, 2019, 133 Stat. 1107; Pub. L. 116–69, div. B, title IV, § 1403, Nov. 21, 2019, 133 Stat. 1139; Pub. L. 116–94, div. N, title I, § 104(a), Dec. 20, 2019, 133 Stat. 3097.)
- 2010Enacted · Pub. L. 111-148 · 124 Stat. 742
- 2019Amended · Pub. L. 116-59 · 133 Stat. 1107
- 2019Amended · Pub. L. 116-69 · 133 Stat. 1139
- 2019Amended · Pub. L. 116-94 · 133 Stat. 3097
A history note hasn’t been published yet. The record shows enactment by Pub. L. 111-148 on 2010-03-23.
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