Introduction

Recent federal legislation introduced tax and programmatic changes that affect dental practices, particularly pass-through entities and practices with meaningful Medicaid exposure. These show notes summarize the core provisions that commonly affect dental owners and outline near-term planning considerations. Continue reading (or listening) to see how the One Big Beautiful Bill impacts dental practices. 

What You’ll Learn

• Which provisions are most likely to affect dental pass-through practices
  
  
  
  


• How depreciation, Section 179, and qualified business income rules may change equipment and taxable income treatment
  
  
  
  


• Which practices may benefit and which face revenue or compliance risk related to program changes
  
  
  
  


• Concrete tax-planning actions to discuss with your CPA
  
  
  
  


• Implementation timelines and practical next steps
  
  
  
  

Key Segments
Major Tax Changes Explained

• Review how depreciation and expensing rules apply to recent equipment purchases and planned capital spend.
  
  
  
  


• Evaluate the impact on taxable income calculations for owner-managed pass-through entities.
  
  
  
  

Qualified Business Income and Pass-Throughs

• Reassess QBI calculations and thresholds in light of updated guidance; some planning that worked historically may need adjustment.
  
  
  
  

Medicaid and Programmatic Effects

• Practices with significant Medicaid patient volumes should model revenue changes and billing implications tied to program updates.
  
  
  
  

Near-Term Planning Actions

• Inventory recent capital purchases and planned buys; confirm optimal timing with your CPA.
  
  
  
  


• Revisit entity structure and owner compensation strategies where relevant.
  
  
  
  


• Ensure payroll and withholding systems are aligned with any new employer-related provisions.
  
  
  
  

Compliance and Reporting

• Confirm new reporting deadlines and forms that may affect practice administration.
  
  
  
  


• Document policy changes and maintain supporting records for audit readiness.
  
  
  
  

Conclusion

The legislative changes present both planning opportunities and operational risks. Work with your CPA to model specific impacts, prioritize timing for capital decisions, and update reporting processes. Treat this as an item for immediate review on your next financial planning cycle.

A special thanks to Jared Ripplinger, CPA, MBA, CFP®, CVA of Utah Accounting Firm, CMP for writing this blog post.