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
- December 18, 2018—Coalition letter (PDF) thanking Reps. Yvette Clark, Paul Gosar and Mike Simpson for sponsoring H.R. 7259, which would allow those participating in the Dental Faculty Loan Repayment Program to deduct the assistance received from their federal income taxes.
- December 10, 2018—Coalition letter (PDF) thanking Sens. Ben Cardin and Roger Wicker for introducing S. 10, which would allow those participating in the Dental Faculty Loan Repayment Program to deduct the assistance received from their federal income taxes.
- August 20, 2018—Coalition letter (PDF) expressing support for H.R. 6149, which would allow those participating in the Dental Faculty Loan Repayment Program to deduct the assistance received from their federal income taxes.
- December 5, 2018—Coalition Letter (PDF) urging House leadership to act before the end of the year to permanently repeal the medical device excise tax.
- September 25, 2018—Letter (PDF) thanking House leaders for scheduling a floor vote on H.R. 6760, Protecting Family and Small Business Tax Cut Act of 2018.
- July 20, 2018—Letter (PDF) thanking House leaders for bringing legislation to the floor that would repeal the medical device tax and expand health savings accounts (HSAs) and flexible spending accounts (FSAs).
- July 10, 2018—Letter (PDF) urging the House Committee on Ways and Means to expand the use of tax preferred accounts, such as health savings accounts (HSAs) and flexible spending accounts (FSAs), when considering additional tax reforms in the 115th Congress.
- June 5, 2018—Letter (PDF) urging the House Committee on Ways and Means to expand the use of tax preferred accounts, such as health savings accounts (HSAs) and flexible spending accounts (FSAs), when considering additional tax reforms in the 115th Congress.
- January 18, 2018—Letter (PDF) urging congressional leaders to maintain the two-year moratorium on the medical device excise tax in the continuing resolution to fund the government.
- November 15, 2017—Letter (PDF) commending the Senate Committee on Finance for its tax reform proposal to extend the lower tax rates received by S Corporations to vast majority of small business dental offices will now benefit from a lower tax rate.
- November 7, 2017—Letter (PDF) urging the House Committee on Ways and Means to extend the new proposed tax treatment of S Corporations to dental practices that are organized as pass-through entities or S Corporations.
- November 7, 2017—Letter (PDF) urging the Senate Committee on Finance to extend the new proposed tax treatment of S Corporations to dental practices that are organized as pass-through entities or S Corporations.
- October 3, 2017—Letter (PDF) urging the House Committee on Small Business to address a number of critical issues when considering tax reform legislation in the 115th Congress.
- September 27, 2017—Letter (PDF) urging the House Committee on Ways and Means to address a number of critical issues when considering tax reform legislation in the 115th Congress.
- July 14, 2017—Letter (PDF) urging the Senate Finance Committee to address a number of critical issues when considering tax reform legislation in the 115th Congress.
- March 8, 2017—Letter (PDF) thanking the House Ways and Means Committee for including repeal of the medical device tax in its markup of the American Health Care Act.
- February 16, 2017—Coalition letter (PDF) urging members of the House Ways and Means Committee to support H.R. 65, the Responsible Additions and Increases to Sustain Employee (RAISE) Health Benefits Act of 2017.
- February 16, 2017—Coalition letter (PDF) urging members of the Senate Finance Committee to support S. 155, the Responsible Additions and Increases to Sustain Employee (RAISE) Health Benefits Act of 2017.
- January 31, 2017—Letters (PDF) thanking Sens. Orrin Hatch and Amy Klobuchar for sponsoring S. 108, the Protect Medical Innovation Act.
- January 31, 2017—Letter (PDF) thanking Rep. Erik Paulsen for sponsoring H.R. 184, the Protect Medical Innovation Act.
- January 11, 2017—Letter (PDF) urging House leaders to expand the use of tax preferred accounts, such as health savings accounts (HSAs) and flexible spending accounts (FSAs), when considering health care reform legislation in the 115th Congress.
- January 11, 2017—Letter (PDF) urging Senate leaders to expand the use of tax preferred accounts, such as health savings accounts (HSAs) and flexible spending accounts (FSAs), when considering health care reform legislation in the 115th Congress.
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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: December 19, 2018