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Taxation and Small Business

Overview

The ADA works closely with congressional leaders, federal agencies and others to establish tax policies favorable to dental practices, most of which are small businesses.  These efforts include, among others:

  • Maintaining the tax deductibility of 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

  • November 8, 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.
  • 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.

ADA Resources

Additional Resources

Contact Us

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