Legislation Introduced to Create PPE Tax Credit

  • by AGD Washington Advocacy Representative
  • Jul 1, 2020
A bipartisan group of members of the House recently introduced H.R.7216 - the Small Business PPE Tax Credit Act. If enacted, the legislation would allow for a tax credit of up to $25,000 for qualified personal protective equipment (PPE) expenses paid or incurred for the purposes of reducing the risk of COVID-19 transmission between people on the business' premises. This includes, but is not limited to: gloves, medical masks, N-95 respirators, eye protection, gowns and aprons, boots or closed-toe work shoes, cleaning detergents, hand sanitizers, cleaning products, tools, or other relevant expenses as deemed necessary by the Secretary of Treasury in consultation with the Secretary of Health and Human Services. 
The effort is being led by Reps. Brenda Lawrence (D-MI), Troy Balderson (R-OH), Mike Quigley (D-IL), and John Joyce (R-PA).
Impact on General Dentistry: AGD supports the legislation, as many dental practices have been incurring substantial costs related to acquiring the PPE needed to reopen their practices and provide care to their communities. A tax credit to help offset these costs would be a substantial line of support to dentists looking to maintain their supply of PPE and potentially invest in other environmental controls to reduce the risk of COVID-19 transmission in the dental practice setting.