Title 26, Internal Revenue CodeRelease 119-110

§9511 Patient-centered Outcomes Research Trust Fund

Title 26 › Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds › § 9511

Last updated Sep 22, 2026|Official source

Summary

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

Title 26, §9511

Internal Revenue Code, Source: USLM XML via OLRC

(a)Creation of Trust 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).
(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
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.
(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
The Secretary of the Treasury shall be a trustee of the PCORTF.
(d)Expenditures from Fund
(1)Amounts available to the Patient-Centered Outcomes Research Institute
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).
(2)Transfer of funds
(A)In general
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.
(B)Availability
Amounts transferred under subparagraph (A) shall remain available until expended.
(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)
(2)the decrease in the tax imposed by chapter 1 resulting from the fees imposed by such subchapter.
(f)Termination
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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Social Security Act, referred to in subsecs. (b)(2) and (d)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part D of title XI of the Act is classified generally to part D (§ 1320e et seq.) of subchapter XI of chapter 7 of Title 42, The Public Health and Welfare. section 1181(b) and 1183 of the Act are classified to section 1320e(b) and 1320e–2, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. The date of enactment of such Act, referred to in subsec. (d)(1), probably means the date of enactment of Pub. L. 111–148, which enacted part D of title XI of the Social Security Act and was approved Mar. 23, 2010. section 937 of the Public Health Service Act, referred to in subsec. (d)(2)(A), (C), is classified to section 299b–37 of Title 42, The Public Health and Welfare.

Prior Provisions

A prior section 9511, added Pub. L. 102–240, title VIII, § 8003(a), Dec. 18, 1991, 105 Stat. 2205; amended Pub. L. 105–130, § 9(c), Dec. 1, 1997, 111 Stat. 2561, related to National Recreational Trails Trust Fund, prior to repeal by Pub. L. 105–178, title IX, § 9011(a), June 9, 1998, 112 Stat. 508.

Amendments

2019—Subsec. (b)(1). Pub. L. 116–94, § 104(a)(1)(A)(ii), substituted “(E)(ii), and (F)(ii)” for “and (E)(ii)” in concluding provisions. Subsec. (b)(1)(F). Pub. L. 116–94, § 104(a)(1)(A)(i), added subpar. (F). Subsec. (b)(4). Pub. L. 116–94, § 104(a)(1)(B), added par. (4). Subsec. (d)(2)(A). Pub. L. 116–94, § 104(a)(2), substituted “2029” for “2019”. Subsec. (f). Pub. L. 116–94, § 104(a)(3), substituted “
September 30, 2029” for “
December 20, 2019”. Pub. L. 116–69 substituted “December 20” for “November 21”. Pub. L. 116–59 substituted “November 21” for “September 30”.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9511

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110