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Affordable Healthcare Act


Patients are asking about the Affordable Health Care Act and how, or when, it will affect dental care. This is a article I received from the ADA concerning a new tax as a result of the new legislation that will take effect the first of year.

ADA Expects IRS Regulations on Medical Device

Tax As part of the Affordable Care Act (ACA), the Internal Revenue Service is preparing to issue regulations implementing a 2.3-percent medical device tax, effective Jan. 1. The IRS has indicated that the forthcoming regulations will not include an exemption for dental devices, which the ADA and manufacturers requested.

The tax is a manufacturer’s excise tax, so manufacturers and importers will be responsible for paying and reporting it. The proposed IRS rule appears to indicate that dental equipment, material and supplies purchased by a dentist for use in the office will be subject to the tax. It is also likely that dental prosthetic and dentures will not be taxed as products under the final rule, but that the materials that go into their manufacture will be. However, these interpretations await clarification from the Internal Revenue Service.

The ADA continues to lobby against the tax. Speaker of the House John Boehner (R-Ohio) said that, while Republicans accept the ACA as “the law of the land,” they will continue to seek to repeal parts of it. He specifically mentioned the excise tax as a possible target.

For more information on the proposed tax, including how it will be applied, read today’s ADA News article published October 9, 2012 by Craig Palmer.