ACP News, Advocacy News   December 4, 2012

ACP Advocates for Medical Device Tax Rules Exemption

The ACP has participated with the Organized Dentistry Coalition and a broader group of medical and dental professional organizations in crafting a response to various aspects of the Affordable Care Act, and will continue to do so. Members may use the ADA’s advocacy site to contact their representatives about these upcoming regulations.

As noted in a recent ADA News article, the Internal Revenue Service is preparing to issue regulations implementing a 2.3% medical device tax, effective Jan. 1, as part of the Affordable Care Act. The IRS has indicated that the forthcoming regulations will not include an exemption for dental devices.

The ACP exercised its due diligence in developing its position on this issue and participated in the process with the Organized Dentistry Coalition. The position of the College reflected the fact that we provide patient services, not products. Technically we may be exempt via the definition of a taxable medical device; however, the College’s position centered on the broader premise that the exemption acquiesces to the notion of providing a medical device, not providing a service. Also, the ACP vetted the excise tax on medical devices issue at the ACP Prosthodontic Forum with specific reference to the NADL position statement and how this might impact the delivery of prosthodontic services.



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