August 7, 2021
The Honorable Tim Ryan
U.S. House of Representatives
1126 Longworth House Office Building
Washington, DC 20515
The Honorable Steven Palazzo
U.S. House of Representatives
2349 Rayburn House Office Building
Washington, DC 20515
Dear Representatives Ryan and Palazzo:
On behalf of our collective dental organizations, we would like to thank you for sponsoring H.R. 1854, theReserve Employers Comprehensive Relief and Uniform Incentives on Taxes (RECRUIT Act).
As you know, this bill would provide a tax credit to small businesses that hire and retain members of theNational Guard and Reserve. The credit would be $1000 per service member, plus an additional amountbased on the amount of days served beyond the 39 days of weekend training and annual training. For
businesses that have not been profitable over the course of the last year, the credit would be offered as a
payroll tax credit.
This incentive to hire and retain National Guardsmen and Reservists, among whom are many dentists, iscrucial at a time when National Guardsmen are deployed around the world in historic numbers, and whenReservists have been deployed to respond to the COVID-19 pandemic. While businesses proudly employ
members of the National Guard and Reserves, small businesses that employ and retain National
Guardsmen and Reservists are simultaneously facing the impact of the pandemic and deployment. The
incentive provided by this bill will counter what might otherwise be a disincentive to hire National
Guardsmen and Reservists. Additionally, because members of the National Guard and Reserves willknow that employers are incentivized to hire and retain them should they be deployed, this bill may aid inrecruitment.
Our organizations are proud to support our members who may be called to active duty, and are therefore
proud to support the RECRUIT Act as part of that effort on behalf of our members, and all members of theNational Guard and Reserves. Thank you for your leadership on this issue, and for sponsoring this bill.
If you have any questions, please contact Ms. Megan Mortimer at 202-898-2402 or mortimerm@ada.org.
Sincerely,
American Dental Association
Academy of General Dentistry
American Academy of Dental Group PracticeAmerican Academy of Oral and Maxillofacial Pathology
American Academy of Oral and Maxillofacial Radiology
American Academy of Periodontology
American Association for Women Dentists
American Association of Endodontists
American Association of Oral and Maxillofacial Surgeons
American Association of Orthodontists
American Society of the Dentist Anesthesiologists

August 9, 2021
The Honorable Tammy Duckworth
U.S. Senate
524 Hart Senate Office Building
Washington, DC 20510
The Honorable Jerry Moran
U.S. Senate
521 Dirksen Senate Office Building
Washington, D.C. 20510
Dear Senators Duckworth and Moran:
On behalf of our collective dental organizations, we would like to thank you for sponsoring S. 1178, theReserve Employers Comprehensive Relief and Uniform Incentives on Taxes (RECRUIT Act).
As you know, this bill would provide a tax credit to small businesses that hire and retain members of theNational Guard and Reserve. The credit would be $1000 per service member, plus an additional amountbased on the amount of days served beyond the 39 days of weekend training and annual training. For
businesses that have not been profitable over the course of the last year, the credit would be offered as apayroll tax credit.
This incentive to hire and retain National Guardsmen and Reservists, among whom are many dentists, iscrucial at a time when National Guardsmen are deployed around the world in historic numbers, and whenReservists have been deployed to respond to the COVID-19 pandemic. While businesses proudly employ
members of the National Guard and Reserves, small businesses that employ and retain National
Guardsmen and Reservists are simultaneously facing the impact of the pandemic and deployment. The
incentive provided by this bill will counter what might otherwise be a disincentive to hire National
Guardsmen and Reservists. Additionally, because members of the National Guard and Reserves willknow that employers are incentivized to hire and retain them should they be deployed, this bill may aid inrecruitment.
Our organizations are proud to support our members who may be called to active duty, and are therefore
proud to support the RECRUIT Act as part of that effort on behalf of our members, and all members of theNational Guard and Reserves. Thank you for your leadership on this issue, and for sponsoring this bill.
If you have any questions, please contact Ms. Megan Mortimer at 202-898-2402 or mortimerm@ada.org.
Sincerely,
American Dental Association
Academy of General Dentistry
American Academy of Dental Group PracticeAmerican Academy of Oral and Maxillofacial Pathology
American Academy of Oral and Maxillofacial Radiology
American Academy of Periodontology
American Association for Women Dentists
American Association of Endodontists
American Association of Oral and Maxillofacial Surgeons
American Association of Orthodontists
American Society of the Dentist Anesthesiologists