Reconciliation Update – One Big Beautiful Bill Signed into Law

On Friday, July 4th, President Trump signed H.R. 1, the One Big Beautiful Bill Act, into law. The final bill included full restoration of the Pass-Through Entity Tax (PTET) deduction, avoiding a nearly 5 percent tax increase on dental practices and preserving tax parity for small business dentists.

1. The ADA’s lobbying team mobilized to protect dentistry from this targeted and discriminatory tax hike. The comprehensive grassroots lobbying effort leveraged key relationships and resulted in more than 11,000 letters sent to Capitol Hill urging the restoration of PTET. 
2. In addition to the PTET success, the final version of the legislation included other important tax provisions that will benefit dentists and dental practices, including a permanent 20 percent Small Business Income Deduction, restoration of 100 percent Bonus Depreciation, new domestic research tax incentives, the preservation of a 21 percent corporate tax rate, and a $40,000 individual SALT deduction.

While we celebrate these wins, components of this Act will have a negative impact on the dental workforce and access to care.
 
The ADA remains concerned about the regressive student loan provisions that eliminate the GradPLUS loan program and cap lifetime financial aid amounts for undergraduate and professional school students.
 
The Act also includes provisions that may force states to reduce or eliminate adult dental benefits. The ADA remains fully committed to addressing these challenges, working alongside our state dental associations to protect Medicaid adult dental benefits, safeguard dental education affordability, and ensure that every community has access to the dental care it needs.

For more information, here’s a video from Dr. Kessler posted on Instagram, LinkedIn, and Facebook.