What taxes and fees apply to businesses with 51 or more eligible employees?

In 2017, the following federal and state taxes and fees apply to businesses with 51 or more eligible employees:

Patient Centered Outcomes Research Institute (PCORI) Fee – Funds the PCORI, which will produce and promote research on clinical effectiveness to help patients and their health care providers make more informed health care decisions; applies to fully insured and self-funded plans.

Health Insurance Claims Assessment Act (HICAA) Tax – A tax applied to certain health insurance claims paid for services provided on or after January 1, 2012; funds generated by the assessment will support Michigan’s Medicaid program; applies to fully insured and self-funded plans.