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Health Impact, Cost, and Coverage Analysis Program Fee
House Bill 138 and Fee Assessment
This fee was established by House Bill 138, 89th Legislature, 2025, and funds the Health Impact, Cost, and Coverage Analysis Program (Program). The Comptroller’s office assesses the fee based on the estimated amount necessary to fund the Program and the number of covered lives attributed to each health benefit plan issuer subject to the fee. The estimated amount is provided to the comptroller by the Center for Health Care Data at The University of Texas Health Science Center at Houston (Center). The number of covered lives is provided to the comptroller by the Texas Department of Insurance.
Who is responsible for this fee?
Health benefit plan issuers must pay this fee if they are subject to Insurance Code, Chapter 843 or 1301. Health benefit plan issuers include:
- insurers
- health maintenance organizations
- entities authorized to provide health benefits coverage in Texas, including Medicaid managed care organizations.
Issuers of workers’ compensation insurance and health benefit issuers operating solely as a Medicaid managed care organization are not subject to this fee.
Assessment of Fee
The Comptroller’s office determines the amount of each health benefit plan issuer’s fee. Each health benefit plan issuer’s fee is equal to the estimate provided by Center multiplied by the ratio of the health benefit plan issuer’s total number of covered lives in Texas to the total number of lives covered in Texas by all health benefit plan issuers.
For the purpose of assessing this fee, a health benefit plan issuer’s covered lives in Texas exclude lives covered by health benefit plans issued under Insurance Code, Chapters:
- 1551 (Texas Employees Group Benefits Act)
- 1575 (Texas Public School Employees Group Benefits Program)
- 1579 (Texas School Employees Uniform Group Health Coverage)
- 1601 (Uniform Insurance Benefits Act for Employees of the University of Texas System and the Texas A&M University System)
Due Date
For the 2025 calendar year assessment, the Comptroller will first send an assessment letter to the health benefit plan issuers in December, 2025 and then send an invoice to the health benefit plan issuers by March 1, 2026. Health benefit plan issuers must pay the fee within 2 months after receiving the invoice. If you need assistance with your account, please call our office at 800-252-1387.
For the 2026 calendar year assessment, the Comptroller will assess and invoice the health benefit plan issuers by May 31, 2026. Health benefit plan issuers must pay the 2026 calendar year assessment fee by August 1, 2026. Beginning with 2027 calendar year assessment, the payment is due and invoiced as follows:
Yearly: August 1
The Comptroller’s office will invoice health benefit plan issuers no later than May 31 of each year.
Penalties and Interest
Penalties
- If the fee is paid 1-30 days after the due date, a 5 percent penalty is assessed.
- If the fee is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
- Past due fees are charged interest beginning 61 days after the due date.
- To calculate interest on past due fees, visit Interest Owed and Earned.
Reporting and Payment Requirements
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
Less than $500,000
There is no form required to be submitted. The Comptroller's office will invoice health benefit plan issuers no later than May 31 of each year.
Select one of these payment methods:
$500,000 or more
There is no form required to be submitted. The Comptroller's office will invoice health benefit plan issuers no later than May 31 of each year.
TEXNET is the only acceptable payment method.