Insurance PCORI (Patient-Centered Outcomes Research Institute) fees are annual fees imposed on health insurance issuers and sponsors of self-insured health plans to fund comparative clinical effectiveness research. The fees, established by the Affordable Care Act (ACA), help support the mission of PCORI, which is to improve health outcomes by producing and promoting evidence-based information to support informed healthcare decisions. The fees are calculated based on the average number of covered lives under the plan and are submitted to the IRS annually.