The Insurer Fee, also called the Health Insurance Industry Tax or Health Insurance Provider's Fee, applies to health insurance issuers and does not affect self-funded coverage. In 2014, health insurance issuers began paying an annual fee based on net written premiums. The Insurer Fee was established as a permanent fee and will fund premium tax subsidies for low-income individuals and families who purchase insurance through Exchanges (Health Insurance Marketplaces).
The Consolidated Appropriations Act (CAA) created a moratorium with respect to the Insurer Fee for 2017. The moratorium suspended collection of the health insurance provider fee for the 2017 calendar year. The fee began again for 2018.
The fees totaled $8 billion in 2014, and the amount to be collected by the Insurer Fee in 2018, as provided in the original legislation, remains at $14.3 billion.