The American Dental Association sent a letter to the House Committee on Ways & Means supporting business and individual tax code reforms.
The ADA noted in its June 12 letter that most dental practices are small businesses and that they could be classified as either S corporations or C corporations.
Tax reforms supported by the dental agency include measures that would make the Section 199A 20 percent deduction created by the Tax Cuts and Jobs Act permanent and increase the flexibility for health savings accounts and flexible spending accounts. It also supported several other initiatives related to expenses, cash accounting and higher education incentives.