Important Dental Office Tax Credits

Molly Pereira Featured News

December 19, 2014

Congress just passed H.R. 5771, the Tax Increase Prevention Act of 2014, which has extended the Section 179 expensing tax provision for this year. These Section 179 tax provisions allow dental practices to deduct up to $500,000 for investments in new equipment and property, phasing out for investments exceeding $2M.

Given the cost of high quality dental equipment – such as computer-aided design/computer-aided manufacturing (CAD/CAM) machines that cost about $150,000, or electronic health records systems that average about $50,000 – these higher incentive levels are extremely important to dental practices.

This is a major victory that will ensure dental practices will not face a tax hit because they purchased much needed equipment and technology.  President Obama is expected to sign H.R. 5771 bill into law when he receives it. Because H.R. 5771 only applies to the 2014 tax year, the ADA will continue fighting to ensure tax fairness for small businesses by working to make Section 179 permanent in the coming year.  To learn more about the ADA’s advocacy efforts please visit

Thank you!
ADA members sent over 8,500 e-mails to Congress in the last month, urging lawmakers to extend this important provision.