ADA highlights tax, student loan, Medicaid priorities in Senate letter

Senate to vote on reconciliation bill  

The ADA’s top priorities in the ongoing reconciliation bill include ensuring fair economic treatment for dental practices nationwide, supporting a stable dental workforce and protecting access to oral health care through Medicaid.  

In a June 27 letter addressed to Majority Leader John Thune, R-S.D., and Minority Leader Charles Schumer, D-N.Y., the Association outlined its priorities on the Senate amendment to H.R. 1, the One Big Beautiful Bill Act, parts of which were originally revised by the Committees on Finance and Health, Education, Labor and Pensions. 

In the letter, ADA President Brett Kessler, D.D.S., and Interim Executive Director Elizabeth Shapiro, D.D.S., J.D., said the Association supports tax policies that “promote the sustainability of small dental practices and enable dentists to invest in patient care, staff and technology.” The pass-through entity tax deduction, for example, allows dentists to deduct state-level income taxes paid at the entity level from their federal income, thus reducing their overall tax burden. The ADA also engaged in a Grassroots Action Alert on this issue. 

The letter also outlines the bill’s negative impact on student loans and the dental workforce, including provisions such as GradPLUS loan elimination, a lifetime loan cap, reduction in repayment options and excluding time spent in dental residency from counting toward Public Service Loan Forgiveness eligibility.  

“The ADA supports efforts to make higher education more affordable but remains concerned that several provisions in the Senate proposal would disproportionately burden dental students and jeopardize the future of the profession,” the ADA said. “With dental school debt now exceeding $300,000 for many graduates, federal loan policy must reflect the true cost of entering the profession.” 

Additionally, Drs. Kessler and Shapiro said proposals that could limit or weaken Medicaid adult dental benefits – which are currently optional for states – would increase health care costs, worsen health outcomes and undermine workforce participation. The letter also addressed many other areas within Medicaid, such as enrollment and eligibility verification, state-directed payment caps, cost sharing requirements, and provider credentialing, among others in urging the Senate to preserve and strengthen adult dental coverage in any Medicaid reforms.  

The ADA emphasized that provisions in the reconciliation bill will have lasting implications for the dental profession and the patients it serves. In its letter, the Association urged senators to carefully weigh how tax, loan, and Medicaid-related policies could affect small dental practices, the pipeline of future dentists, and access to oral health care. 

“The choices made in this legislation will affect not only the dental profession, but also the millions of patients who rely on timely, affordable oral health care,” the letter said.