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.
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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.
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In Congress
- November 20, 2019— Coalition Letter (PDF) in support of the Indian Health Service (IHS) Health Professions Tax Fairness Act, which would make IHS scholarships and loan repayments tax free
- September 24, 2019—Coalition letter(PDF) urging Congressional leaders to prioritize repeal of the medical device tax
- June 25, 2019—Comments (PDF) on Organized Dentistry Coalition comments and recommendations to the Task Force in response to Finance Committee's efforts to develop long term solutions to temporary tax policies
- 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.
- March 1, 2019—Coalition letter (PDF) urging members of the House Committee on Ways and Means to support H.R. 1366, the Responsible Additions and Increases to Sustain Employee (RAISE) Health Benefits Act of 2019.
- March 1, 2019—Coalition letter (PDF) urging members of the Senate Committee on Finance to support S. 503, the Responsible Additions and Increases to Sustain Employee (RAISE) Health Benefits Act of 2019.
- 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.
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Federal Agencies
- December 12, 2018—Comments (PDF) on an Internal Revenue Service (IRS) proposed rule governing the conditions for recognizing dental benefits under tax-preferred health reimbursement arrangements.
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ADA News
Related stories from the dental profession's most widely read news source, ADA News.
Prepared by: Division of Government and Public Affairs
Last Updated: January 3, 2020