Tax Reform

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.

Priorities

The Association's positions are based on the major policies and positions (PDF) (Members Only) adopted by the ADA House of Delegates.

  • 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.

  • 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.

  • Expanding and enhancing the way consumers can use pre-tax dollars to pay for dental care and other dental-related items not covered by insurance.

In Congress
  • April 23, 2019— Coalition letter (PDF) expressing support for S. 692 and H.R. 2207, the Protect Medical Innovation Act of 2019, which would permanently repeal the 2.3 percent excise tax on medical devices.
  • April 11, 2019—Coalition letter (PDF) expressing support for H.R. 216, which would make permanent the Section 199A 20 percent qualified business income deduction. 
  • February 26, 2019—Coalition letter (PDF) expressing support for S. 359, which would allow full-time faculty members participating in the Dental Faculty Loan Repayment Program to exclude benefits received from their federal income taxes.
  • February 26, 2019—Coalition letter (PDF) expressing support for H.R. 996, which would allow full-time faculty members participating in the Dental Faculty Loan Repayment Program to exclude benefits received from their federal income taxes.

Federal Agencies

ADA News
Related stories from the dental profession's most widely read news source, ADA News.

Contact Us

Contacts
Government and Public Affairs Washington Office
202.898.2400
Email: govtpol@ada.org

State Government Affairs
312.440.2525
Email: govtpol@ada.org

American Dental Political Action Committee (ADPAC)
202.898.2424
Email: adpac@ada.org

Media Relations
Journalists may contact the media relations department at:

Media Relations
312.440.2806
Email: mediarelations@ada.org


Prepared by: Division of Government and Public Affairs

Last Updated: January 3, 2020