Dentists and the dental industry await IRS regulations implementing a 2.3 percent medical device excise tax that takes effect Jan. 1, 2013. The Internal Revenue Service, among other regulatory agencies, is expected to issue post-election rules implementing Affordable Care Act provisions, the excise tax among them.
An estimated 3 million children will gain dental benefits by 2018 through health insurance exchanges, are some of the potential effects of the Affordable Care Act on dentistry. Better integration and coordination of health care delivery and financing through Accountable Care Organizations is a major goal of the Affordable Care Act. Expert analysis recently completed indicates that there are very few ACO type models of care than include dental services