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.
- Maintaining the tax deduction for investments in new dental equipment and property (i.e., section 179 deduction).
- Ensuring small dental practices can leverage the tax benefits associated with the cash method of accounting.
- Eliminating the estate tax, which significantly impacts family owned dental practices.
- Preventing the double taxation of dentists as both individuals and small business owners (i.e., pass-through status).
- Repealing the medical device tax paid by manufacturers, importers, and producers of certain dental devices.
The Association's priorities are based on the major policies and positions (PDF) (Members Only) adopted by the ADA House of Delegates.
Letters and Testimony
Letters and testimony addressing the medical device tax are posted separately.
- September 10, 2015—Letters (PDF) commending Reps. Charles Boustany and Mike Thompson for introducing H.R. 2911, the Small Business Healthcare Relief Act.
- September 10, 2015—Letters (PDF) commending Sens. Charles Grassley and Heidi Heitkamp for introducing S. 1697, the Small Business Healthcare Relief Act.
- August 8, 2015—Letter (PDF) commending Sen. David Vitter for introducing S. 1827, the Small Business Tax Compliance 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).
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) (Members Only) adopted by the ADA House of Delegates.
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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