There have been few editorials on the Medical Device Excise Tax (MDT) in dental publications this year. However, there has been a great deal of behind-the-scene activities attempting to have the dental devices exempted from the tax, or repealed entirely.

The new Federal tax (2.3%) is an instrument of the current administrations funding for the Patient Protection and Affordable Care Act, sometimes referred to as "Obama care". Although eyeglasses, contact lenses and hearing aids are exempt, dental devices are subject to the tax.

In my role this year as President of the National Association of  Dental Laboratories (NADL), we have worked hard on behalf of our dentist community to seek repeal of the tax. Both the NADL and ADA, along with several other allied dental organizations in a coalition, have presented to the IRS on the inequitable elements to the tax as it relates to the dental industry. Unfortunately, the IRS denied our request for dental device exemption in a public hearing in June 2012.

After strong efforts by ADA, state dental associations and the Dental Trade Alliance, the US House of Representatives passed House Resolution HR 436, which would repeal the medical device excise tax, by a vote of 270-146 in June 2012. Unfortunately, the US Senate has not taken up the bill and it does not appear that there will be enough votes to force a hearing.

Effectively, Knight will comply with this statute and start collecting a 2.3% Federal tax on all sales of dental devices after December 31, 2012. The tax will be visible on future invoices as "Medical Devise Excise Tax".

Depending on the outcome of the November 6th elections, and if a new republican administration is installed, there could be a repeal of the bill in its entirety and therefore an end to the tax.

If you have any questions relative to the above, I would encourage you to contact your local state association's regulatory branch to learn more about the tax and other Federal initiatives such as the Physicians Payment Sunshine Act.

Warren H. Rogers

CEO 

KNIGHT CONGRATULATES ANOTHER NEW CDT

Just two short years ago, Knight Dental Group's Milling Center consisted of one impression scanner, and one milling machine. As technology and accuracy of the units grew, Knight decided to purchase two additional commercial grade, 4-axis CAD/CAM milling units in June of 2011. These additional systems helped to combat the increasing costs of precious metal by allowing for a more accurate thickness of copings. Additionally, their accuracy and production capability allowed for a shorter turnaround time.

The objectives of the Milling Center has always been tobetter  meet our clients' needs through improving turn-around times by 1 to 2 days, and reducing the weight of precious metal through accuracy. These milling units have surpassed our objectives to such an extent that Knight recently purchased another two units.

First, our model work is scanned digitally.

In addition to milling copings for our crown & bridge department, our Milling Center is now scanning, designing and milling several types of custom dental implants, including Inclusive® abutments from Glidewell Dental.

The technological advances in designing and milling dental

Next both the coping and full contour restorations are then digitally designed by our Milling Center technicians.

implants in the laboratory have made tremendous strides in the accuracy, fit and turnaround times of implant cases. Additionally, by allowing the technician who is building the case the ability to hands-on design the components allows for greater customization and comfort for the patient.

For more information on our implant options or other restorations created in our milling center, contact your Knight Sales Representative at (800) 359-2043. 

Knight Dental Group, CDL, DAMAS is a full-service dental laboratory located in Oldsmar, Florida with a rich 40-year history of creating exquisite dental prosthetics.