Tax Reform

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.

•  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.

• 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.

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

• Ins and outs of cash accounting explained (ADA News 2/8/19)
• ADA supports use of HRAs for dental benefits (ADA News 12/18/18)
• Treasury, IRS announce proposed changes to depreciation deduction (ADA News 8/14/18)
• IRS, Treasury issue guidance on pass-through deductions (ADA News 8/8/18)
• House passes bill repealing medical device tax (ADA News 7/26/18)
• ADA asks Congress to expand HSA, FSA limits (ADA News 7/11/18)
• ADA asks Congress to expand HSA, FSA flexibility (ADA News 6/7/18)
• How does tax reform affect dentists, their practices? (ADA News 2/12/18)
• ADA asks Congress to repeal medical device tax (ADA News 1/18/18)
• ADA continues opposing medical device tax, awaits IRS guidance (ADA News 1/8/18)
• ADA believes tax bill will benefit majority of dentists (ADA News 12/20/17)
• ADA supports Congress' efforts to reform tax system to benefit small businesses (ADA News 12/8/17)
• ADA continues to advocate for tax reform (ADA News 12/5/17)
• ADA praises Senate for newly-proposed S-corp tax rate (ADA News 11/15/17)
• ADA continues to lobby tax reform bill for dentists (ADA News 11/9/17)
• ADA asks Congress to provide fair and equal treatment for dental practices in House tax bill (ADA News 11/8/17)
• ADA asks Senate to consider tax reform legislation to assist dentists, patients (ADA News 9/20/17)
• ADA: Work with us to achieve comprehensive reform of tax code (ADA News 7/14/17)
• ADA to Congress: Prioritize oral health in ACA reform (ADA News 3/8/17)
• ODC supports bill to repeal medical device tax (ADA News 2/9/17)

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

Center for Professional Success (CPS)

Questions about government rules and regulations? Explore the ADA Center for Professional Success. (Members Only)

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