Taxation and Small Business
The ADA works closely with lawmakers, business leaders, and others to promote tax policies that will help small dental practices succeed and encourage others to enter the profession.
Current Policies (PDF) is the latest published edition of major policies and positions adopted by the ADA House of Delegates.
The ADA is calling on lawmakers to:
- Maintain the tax deduction for investments in new dental equipment and property (i.e., section 179 deduction).
- Ensure small dental practices can leverage the tax benefits associated with the cash method of accounting.
- Eliminate the estate tax, which significantly impacts family owned dental practices.
- Prevent the double taxation of dentists as both individuals and small business owners (i.e., pass-through status).
- Repeal the medical device tax paid by manufacturers, importers, and producers of certain dental devices.
Letters and Testimony
Letters and Testimony reflect the Association's position(s) on specific bills, regulations, and other policy issues, and are based on the major policies and positions (PDF) adopted by the ADA House of Delegates. Letters and testimony addressing the medical device tax are posted separately.
- February 10, 2015—Action Alert urging ADA members to tell their member(s) of Congress to permanently extend the Section 179 tax provision by voting YES on H.R. 636, America's Small Business Tax Relief Act of 2015.
- February 9, 2015—Coalition letter (PDF) urging congressional leaders to permanently extend the Section 179 tax provision codified in law.
- August 21, 2012—Coalition letter (PDF) urging the Internal Revenue Service (IRS) to adjust the “use-it-or-lose-it” provision associated with Flexible Spending Arrangements (FSAs).
STAY INFORMED about the latest legislative and regulatory happenings.
- Subscribe to the monthly e-publication, Government and Public Affairs Update.
- Access the State Legislative Report (members only).
- Subscribe to the RSS feed for ADA News Today.
- Learn about legislative and regulatory issues that could affect dentists as practitioners, employers, and consumers.
TAKE ACTION by talking to your legislators.
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Chicago, IL 60611