Tax extenders legislation passes House

Bill includes ADA priorities

The U.S. House of Representatives passed legislation Jan. 31 that would expand the child tax credit and reestablish tax incentives for businesses. The bipartisan bill, which passed on a 357-70 vote, includes some of the ADA’s top tax policy priorities that support dental practices and practitioners. 

Known as the Tax Relief for American Families and Workers Act of 2024, the $78 billion bill would increase the limit on expensing of depreciable business assets, such as property, as well as allow a deduction for research and experimental expenses. According to the ADA, these provisions are integral to the success of small dental practices. 

In separate letters — one addressed to the House Ways and Means Committee and one addressed to tax staffers in the House of Representatives — the ADA expressed support for some provisions in the legislation. 

“Thank you for the opportunity to comment on the Tax Relief for American Families and Workers Act of 2024 and for including expensing of depreciable business assets and a deduction for research and experimental expenditures,” ADA Executive Director Raymond A. Cohlmia, D.D.S., and President Linda J. Edgar, D.D.S., wrote in both letters. “We stand ready to collaborate with you in your efforts to craft tax policy that will benefit small businesses, dental practices and American families and workers.”

The bill will next go to the Senate for consideration. 

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