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Taxation & Small Business

Overview

The ADA works closely with lawmakers, regulators, business leaders, and others to promote tax policies that are favorable to dental practices, most of which are small businesses.  These efforts include, among others:

  • 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; and
  • Preventing the double taxation of dentists as both individuals and small business owners (i.e., pass-through status).

Keeping overhead costs low will help small dental practices succeed and encourage others to enter the profession.

Letters & Testimony

  • July 9, 2014Coalition letter (PDF) urging the House Ways and Means Committee to support H.R. 2429, the Death Tax Repeal Act.
  • January 17, 2014Letter (PDF) urging the Senate Committee on Finance to ensure dentists can continue to leverage the tax benefits associated with the cash method of accounting when filing federal income taxes.
  • November 18, 2013Letter (PDF) urging the House Committee on Ways and Means to ensure dentists can continue to leverage the tax benefits associated with the cash method of accounting in the Tax Reform Act of 2013 discussion draft.
  • July 26, 2013Letter (PDF) urging the Senate Committee on Finance to prioritize several issues when considering proposals to overhaul the federal tax code.
  • May 21, 2013Letter (PDF) urging the Senate Committee on Finance and the Senate Committee on Small Business on Entrepreneurship to support S. 966, the Medical FSA Improvement Act of 2013.
  • May 10, 2013Coalition letter (PDF) commending Sen. Mike Johanns for introducing S. 610, the Family Health Care Flexibility Act of 2013.
  • May 10, 2013Coalition letter (PDF) commending Rep. Eric Paulsen for introducing H.R. 1248, the Family Health Care Flexibility Act of 2013.
  • March 22, 2013Letter (PDF) urging the House Committee on Ways and Means to make the tax deductibility of investments in new dental equipment and property (i.e., section 179 deduction) permanent.
  • August 21, 2012Coalition letter (PDF) urging the Internal Revenue Service (IRS) to adjust the “use-it-or-lose-it” provision associated with Flexible Spending Arrangements (FSAs).

ADA Resources

Additional Resources

Contact Us

Washington Office
1111 14th Street NW, Suite 1100
Washington, DC 20005
202.898.2400
Email: govtpol@ada.org

 

State Government Affairs
211 East Chicago Avenue
Chicago, IL 60611
312.440.2525
Email: govtpol@ada.org