Tax Hike

Call to Action:

Your grassroots advocacy, along with a push from the ADA—highlighted in The Wall Street Journal—played a critical role in preventing the House’s version of H.R. 1 from gutting current tax law to impose harsh new tax rules on dental practices. Thanks to your efforts, the Senate version partially restored the Pass-Through Entity Tax (PTET) deduction. This provision protects dental practices’ tax parity with other businesses. But the fight is not over! Negotiations are happening now, and the PTET deduction is once again at risk of being eliminated. We need your help to protect current tax policy and ensure the PTET deduction remains in place for dentistry.

What’s the Issue?

The Senate’s amended version of H.R. 1, the One Big Beautiful Bill Act, contains an important provision protecting the bulk of the PTET deduction to provide tax relief for dentists and other small businesses. The Senate and the House must restore the full PTET deduction (as it exists under current tax law) in the final version of H.R. 1, to ensure tax fairness for Main Street dentists. The PTET deduction currently provides tax relief for millions of partnerships and S-corporations. Eliminating it would raise taxes on dental practices and jeopardize access to care. While we were glad to see a partial restoration of the PTET deduction in the Senate’s bill, the full deduction needs to be restored to ensure dentists are protected from an unfair tax increase.

Why It Matters

Lowers taxes on dental practice owners operating as pass-through entities
Guarantees fairness between small businesses and large corporations
Bolsters healthcare at a time of rising costs and financial pressures
Secures reinvestment in staffing, technology, and patient care

How You Can Help

Email or call your members of Congress today and urge them to defend and fully restore the PTET deduction in H.R. 1.

Take Action Now

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Message: I urge you to restore the Pass-Through Entity Tax (PTET) deduction, mirroring current tax law. Even though a partial restoration is currently in the Senate’s version of H.R. 1, taxes could still increase for small dental practices and other Main Street businesses. Only by restoring the PTET deduction can Congress provide consistency and tax fairness for the millions of hard-working small businesses that are essential to the health of their communities. Without the restored PTET deduction, dentists will be one of the only professions in America facing a tax increase under H.R. 1, jeopardizing the dental care business model and threatening access to care. There is no reason that some of our most impactful Main Street professions should be singled out for unfair tax treatment at a time when Congress is poised to lower taxes for all other businesses. Preserving the PTET deduction enables small dental practices to reinvest in expert staff, specialized training, and patient-centered care at a time when costs are rising, and workforce shortages persist. Please restore the full PTET deduction (as initiated by the 2017 Tax Cuts and Jobs Act) in H.R. 1 and protect America’s small businesses from an unfair tax increase.

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ADA Legislative Action Center- Possible Tax Increase for Dentists