Page:United States Statutes at Large Volume 124.djvu/768

 124 STAT. 742 PUBLIC LAW 111–148—MAR. 23, 2010 (e) PATIENT-CENTERED OUTCOMES RESEARCH TRUST FUND; FINANCING FOR TRUST FUND.— (1) ESTABLISHMENT OF TRUST FUND.— (A) IN GENERAL.—Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to establishment of trust funds) is amended by adding at the end the fol- lowing new section: ‘‘SEC. 9511. PATIENT-CENTERED OUTCOMES RESEARCH TRUST FUND. ‘‘(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. The amounts appropriated under subparagraphs (A), (B), (C), (D)(ii), and (E)(ii) shall be transferred from the general fund of the Treasury, from funds not otherwise appro- priated. ‘‘(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 deter- mination 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. ‘‘(c) TRUSTEE.—The Secretary of the Treasury shall be a trustee of the PCORTF. 26 USC 9511.