Small Business & Taxation

At Issue

The American Dental Association consistently provides its perspective to Congress and the Administration on small business issues of concern to our dentist members. Some business issues include allowing dentists and other small businesses to use the cash method of accounting over the accrual method and expansion of the Sec. 179 expensing provision for capital equipment purchases.

Since the vast majority of our 157,000 members consider themselves small business owners, the ADA commissioned a study to measure the economic impact dentists have on the economy. The study concluded that dentists' offices provide substantial benefits to local, state and national economies, with a total economic impact estimated at over $200 billion per year.

In the News

• Total Economic Impact of Dentists: Over $200 Billion (PDF)

ADA Priorities

• Regulatory compliance costs small businesses an estimated $600 billion per year, and a recent study found businesses with less than 20 employees are paying double what their larger counterparts pay for tax compliance.
• Rising healthcare costs also pose significant challenges for dentists. Healthcare rates have gone up by nearly 80 percent since 2000.
• Access to capital is critical. Small businesses, on average, pay double that of large employers to access financing. We need to lower the cost of capital for dental practices to ensure improved access to care.
• The more it costs to run a dental practice, the more expensive dental care becomes. The government should continue to reduce the burdens placed on small businesses and dental offices while increasing growth opportunities. Doing so will help improve access to oral health care for all Americans.

Letters and Testimony

• ADA coalition letter thanking Rep. Lungren for H.R. 5141, sent June 18, 2010  (PDF)
• ADA dental coalition partners letter Asking for FMAP Funding Extension, sent June 15, 2010 (PDF)
• June 16, 2010—ADA has sent a letter to Senators Baucus and Grassley in support of the Snowe-Enzi amendment to H.R. 4213, the American Jobs and Closing Loopholes Act of 2010, that eliminate the new tax on dental practices structured as S Corporations. (PDF)
• Statement on Creating Incentives For Healthcare Providers To Establish Practices In Underserved Areas Using SBA Loans (PDF)

Contact Us

For additional information, please contact:

• Michael Graham, Senior Congressional Lobbyist, Congressional Affairs

Federal Affairs
1111 14th Street NW, Suite 1100
Washington, DC 20005
202.898.2400
Fax: 202.898.2437
E-mail: govtpol@ada.org

State Government Affairs
ADA Chicago Headquarters
211 East Chicago Avenue
Chicago, IL 60611
312.440.2525
Fax: 312.440.3539
E-mail: govtpol@ada.org