The “PCORI” Fee
The effective date for the employer mandate under ACA has been postponed to Jan. 1, 2015. Somewhat related to all of this is the requirement that employers must pay a $1 per head excise tax … the so-called “PCORI fee.” This payment is due by July 31, 2013.
I can’t find anything issued by the IRS so far to indicate that there has been a corresponding or similar postponement of the filing date for the payment of the PCORI fee. So far, the blogs I’ve seen have not cleared this up.
Does anyone have any solid information on this?