ADA: Prioritize small business tax policies, Medicaid adult dental benefits

Association outlines budget priorities

The ADA is urging Congress to support small business tax policies and the preservation of adult dental benefits under Medicaid amid the ongoing budget reconciliation process.  

In an April 22 letter, ADA President Brett Kessler, D.D.S., and Interim Executive Director Elizabeth Shapiro, D.D.S., J.D., emphasized that investing in oral health is integral to the overall well-being of the American public. They advocated for renewing several expiring provisions from the Tax Cuts and Jobs Act, including the 20% small business income deduction, bonus depreciation and the 21% corporate tax rate.  

“These measures allow dentists to remain economically viable in communities where they have formed deep connections to provide specialized care,” Drs. Kessler and Shapiro wrote. “Failure to renew these policies risks harming the dental small business model and disrupting critical doctor-patient relationships.” 

They expressed support for provisions that protect the dental workforce and increase access to care, including student loan repayment tax exemptions, student loan interest deduction, tax exemptions for credit unions and nonprofits, the Oral Health Products Inclusion Act and charitable contributions to health organizations.  

The letter, addressed to Senate Finance Committee Chairman Mike Crapo, R-Idaho, and Ranking Member Ron Wyden, D-Ore., also urges the committee to preserve adult dental benefits under Medicaid as Congress considers fiscal reforms to the program. Currently, adult dental coverage is optional and subject to decisions by individual states. The dentists expressed concern that states facing fiscal pressure could consider scaling back or eliminating these benefits altogether, noting that doing so would gravely impact 36.2 million adults who currently have access to limited or enhanced dental coverage in their states. 

“Oral health is integral to overall health, and cuts to dental benefits often lead to higher downstream costs for state and federal programs,” Drs. Kessler and Shapiro wrote. “We respectfully urge the Committee to consider the long-term value of maintaining these essential services within any proposed Medicaid reforms.” 

The ADA also sent two similar letters April 23 to the House Energy and Commerce Committee and the House Ways and Means Committee.

Follow all the ADA’s advocacy efforts at ADA.org/Advocacy.