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.
-
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.
-
In Congress
The Association's positions are based on the major policies and positions (PDF) (Members Only) adopted by the ADA House of Delegates.
- January 18, 2018—Letter (PDF) urging congressional leaders to reauthorize Children's Health Insurance Program (CHIP) and 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 2, 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.
- 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.
-
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 26, 2018