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.


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.
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Prepared by: Division of Government and Public Affairs
Last Updated: January 3, 2020