We'd like to thank Jared Ripplinger of CMP, a Utah accounting firm, for this guest blog post.
We'd like to thank Jared Ripplinger of CMP, a Utah accounting firm, for this guest blog post.
The One Big Beautiful Bill (OBBB) became law on July 4, 2025. This 900-page legislation changes tax policy, Medicaid, and education funding across America. Dental practice owners face specific impacts that require immediate attention.
The law creates significant tax savings opportunities for most dental practices. However, it also introduces risks for practices that treat Medicaid patients.
This guide explains exactly how OBBB affects your practice finances and patient base.
Major Tax Benefits of the One Big Beautiful Bill for Dental Practices
1. Permanent 20% Business Income Deduction
The OBBB makes the 20% Qualified Business Income (QBI) deduction permanent for pass-through entities. This includes S-Corps, partnerships, and sole proprietorships. Most dental practices operate under these structures.
The deduction reduces your effective federal tax rate by up to 20%. For high-earning dentists, this drops the top marginal rate from 37% to 29.6% on qualified business income.
Income Limits:
Continue reading how the One Big Beautiful Bill Impacts Dental Practices.