U.S Code last checked for updates: Nov 22, 2024
§ 9511.
Patient-Centered Outcomes Research Trust Fund
(a)
Creation of Trust Fund
(b)
Transfers to Fund
(1)
Appropriation
There are hereby appropriated to the Trust Fund the following:
(A)
For fiscal year 2010, $10,000,000.
(B)
For fiscal year 2011, $50,000,000.
(C)
For fiscal year 2012, $150,000,000.
(D)
For fiscal year 2013—
(i)
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
(ii)
$150,000,000.
(E)
For each of fiscal years 2014, 2015, 2016, 2017, 2018, and 2019—
(i)
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
(ii)
$150,000,000.
(F)
For each of fiscal years 2020 through 2029—
(i)
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
(ii)
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.
(2)
Trust Fund transfers
(3)
Limitation on transfers to PCORTF
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—
(A)
any provision of law which is not contained or referenced in this chapter or in a revenue Act, and
(B)
whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.
(4)
Applicable amount defined
In paragraph (1)(F)(ii), the term “applicable amount” means—
(A)
for fiscal year 2020, $275,500,000;
(B)
for fiscal year 2021, $285,000,000;
(C)
for fiscal year 2022, $293,500,000;
(D)
for fiscal year 2023, $311,500,000;
(E)
for fiscal year 2024, $320,000,000;
(F)
for fiscal year 2025, $338,000,000;
(G)
for fiscal year 2026, $355,500,000;
(H)
for fiscal year 2027, $363,500,000;
(I)
for fiscal year 2028, $381,000,000; and
(J)
for fiscal year 2029, $399,000,000.
(c)
Trustee
(d)
Expenditures from Fund
(1)
Amounts available to the Patient-Centered Outcomes Research Institute
(2)
Transfer of funds
(A)
In general
(B)
Availability
(C)
Requirements
Of the amounts transferred under subparagraph (A) with respect to a fiscal year, the Secretary of Health and Human Services shall distribute—
(i)
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
(ii)
20 percent to the Secretary to carry out the activities described in such section 937.
(e)
Net revenues
For purposes of this section, the term “net revenues” means the amount estimated by the Secretary of the Treasury based on the excess of—
(1)
the fees received in the Treasury under subchapter B of chapter 34, over
(2)
the decrease in the tax imposed by chapter 1 resulting from the fees imposed by such subchapter.
(f)
Termination
(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.)
cite as: 26 USC 9511