
Dues Categories
2026 Dues for PCMS are:
Active - $285
Physician Assistant - $85
Associate (US Military, USPHS, VA) - $143
1st Year in Practice (completed residency in 2025) - FREE
2nd Year In Practice (completed residency in 2024) - $143
New Member (new Active Member, 1st year) - $228
Medical Resident, Intern or Student - FREE
Retired Member - FREE
Are my dues deductible?
In most cases, a portion of the Medical Society dues may be deductible for tax purposes as professional or business expenses. The Revenue Reconciliation Act of 1993 states that association dues used for lobbying activities are not deductible as a business expenses. As a result, a portion of your PCMS dues cannot be deducted as a business expense for federal income tax purposes. See below for current non-deductible lobbying percentage rates.
2026 Non-deductible lobbying percentage rate is 5%
2025 Non-deductible lobbying percentage rate is 5%
2024 Non-deductible lobbying percentage rate is 5%
2023 Non-deductible lobbying percentage rate is 5%
2022 Non-deductible lobbying percentage rate is 5%
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