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ADA continues to advocate for tax reform

December 05, 2017 Washington — As the conference committee reconciles the House and Senate tax reform proposals, the ADA continues to advocate for key tax issues impacting dentists and their patients.

The issues the ADA supports include the expanded cash accounting provisions covered in the Senate and House proposals, and the pass through and S corporation tax rates or deductions highlighted in both bills. The ADA does not support the House's plan to eliminate the student loan interest deduction.

Regarding the pass through and S-corp rates or deductions, the ADA has previously shared ADA Health Policy Institute research with legislators noting that a single dental office contributes an estimated $1.7 million dollars annually to the economy and the dental industry overall has an economic impact of $272 billion.

"Our dental office S corporations are key 'main street' businesses and with these lower tax rates dentists will be better able to expand their businesses, hire more employees, and continue to contribute directly to their local and the national economy," ADA President Joseph P. Crowley wrote in November letters to Capitol Hill. "With more than 50 percent of dental practices organized as pass through entities or S corporations our members' tax reform interests straddle both the business and individual portions of the tax code."  

The ADA has also said that while it is pleased that both bills include provisions that would benefit pass through dental practices, the Association wants to ensure that "these types of practices will continue to be included and will receive the best possible rates or deductions possible" in the final version of the tax reform bill.  

"Dentists just starting a practice today are saddled with an average of $261,149 of student loan debt," Dr. Crowley wrote. "This debt impacts their practice decisions, including whether to work in research, dental education, or in underserved areas.  It also affects their ability to provide charitable care or pursue post-doctoral education."

Follow all of the ADA advocacy activities on tax reform at