February 19, 2024

The Honorable Chuck Schumer
Majority Leader
U.S. Senate
Washington, DC 20510

The Honorable Mitch McConnell
Minority Leader
U.S. Senate
Washington, DC 20510

Dear Leader Schumer and Leader McConnell,
On behalf of our collective dental professional organizations, we are writing to express our support forsome of the small business tax policies that are included in the Tax Relief for American Families andWorkers Act of 2024, which was recently passed by the House. In addition, we would also like to sharewith you other tax policy priorities that we hope to see in future tax packages. These tax policy
priorities will directly support small business dental practice owners, dentists, and dental students sothat we can continue to expand our oral health care services nationwide.
We want to highlight two provisions included in Tax Relief for American Families and Workers Act of2024 that are key to our members:• Increase in Limitations on Expensing of Depreciable Business Assets
Our organizations support maintaining full expensing of investments in equipment, software, andproperty, particularly for small businesses. Allowing businesses to immediately expense theirinvestments increases dental practices’ ability to grow and provide better care for their patients byutilizing the most up-to-date advances in dentistry.
We support the provision in this legislation that would protect and expand on Section 179 of theInternal Revenue Code and better support our small business dental practices.
• Deduction for Research and Experimental Expenditures
Our organizations support this important provision, which could encourage innovation andresearch in dental practices and promotes American leadership in science.
Additional Tax Priorities for America’s Dental Professionals
We would also like to highlight and reiterate the treatment of pass-through entities. Many dental
practices are organized as pass-through entities, and we support the fair treatment of the businessincome generated by these practices. We support the Main Street Tax Certainty Act, which would makethe Section 199A 20-percent deduction created by the Tax Cuts and Jobs Act, scheduled to sunset atthe end of 2025, permanent. Without this deduction, S corporations would be subject to a tax rate farout of parity with C corporations, leading to an uncertain future for many small business dentalpractices.
Thank you for the opportunity to comment on the Tax Relief for American Families and Workers Act of2024, and for including expensing of depreciable business assets and a deduction for research andexperimental expenditures. We stand ready to collaborate with you in your efforts to craft tax policy thatwill benefit small businesses, dental practices, and American families and workers.
Our organizations look forward to continuing to work with you, and we would welcome the opportunityto speak with you in more detail and answer any questions you have regarding these comments.
Please contact Ms. Megan Mortimer at 202-898-2402 or mortimerm@ada.org to facilitate furtherdiscussion.
Sincerely,
American Dental Association
Academy of General Dentistry

American Academy of Periodontology
American Association of Endodontists
American Association of Oral and Maxillofacial Surgeons
American Association of Orthodontists
American Student Dental Association
Association of Dental Support Organizations
Hispanic Dental Association