NEWS STORY: Impact of New Health Care Law on Dentists and Patients

Not much has been written about the impact on dentists and their patients of the Affordable Care Act (ACA) also known as Obamacare.  On June 28, 2012, most of the 2464 page law survived a legal challenge in the Supreme Court, and with the recent reelection of president Obama, the full implementation of the law will begin on January 1, 2013.   There are three parts of the law that will I believe could affect dentists and patients the most in the next few years.  The first is a 2.3% medical device tax, the second is funding of training programs for dental therapists and other midlevel providers, and the third is the availability of dental coverage for children under state or federal insurance exchanges.

Starting in January, the IRS will implement a 2.3% tax on all new medical and dental devices, which appears to include dental equipment, materials and supplies purchased by the dentist.  This tax will increase the cost to deliver dental care to all patients by an estimated $160 million annually.  The potential outcome of this tax could be higher fees for treatment paid by dental patients.   The American Dental Association is working with members of congress to repeal this portion of the bill.