Title 26 › Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds › § 9511
Creates a Patient-Centered Outcomes Research Trust Fund in the U.S. Treasury to pay for patient-centered research. It gets set yearly amounts and certain insurance-fee revenues. The fund received $10,000,000 for fiscal year 2010, $50,000,000 for 2011, $150,000,000 for 2012, and for 2013 it gets the net revenues from the health insurance/self-insured plan fees plus $150,000,000. For each year 2014 through 2019 it gets the net revenues from those fees plus $150,000,000. For each year 2020 through 2029 it gets the net revenues plus an “applicable amount” (2020: $275,500,000; 2021: $285,000,000; 2022: $293,500,000; 2023: $311,500,000; 2024: $320,000,000; 2025: $338,000,000; 2026: $355,500,000; 2027: $363,500,000; 2028: $381,000,000; 2029: $399,000,000). Money transferred under section 1183 of the Social Security Act is also added. The Secretary of the Treasury is the trustee. Money in the fund is available without more approval to the Patient-Centered Outcomes Research Institute to carry out part D of title XI of the Social Security Act (as in effect when the law passed). For each fiscal year 2011–2029, the trustee must send 20% of the amounts to the Secretary of Health and Human Services for work under section 937 of the Public Health Service Act. Those transfers stay available until spent. Of that 20%, 80% goes to AHRQ’s Office of Communication and Knowledge Transfer (or its designated office) and 20% goes to the Secretary for the same activities. “Net revenues” means the Treasury Secretary’s estimate of the fees collected under the health-insurance fee rules minus any drop in income tax caused by those fees. If money from the fund is spent in a way that is not allowed, no more money can be put into the fund. No funds are available after September 30, 2029; any leftover money then goes to the Treasury’s general fund.
Full Legal Text
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 9511
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110