Pediatric dental care is one of 10 essential benefits that insurers must cover under the Affordable Care Act, but pediatric dental plans are often sold separately from health plans on the exchanges, and stand-alone plans are not eligible for tax credits. "The lack of a subsidy could have an influence on the purchase of coverage," said NADP Executive Director Evelyn Ireland. In addition, many states do not require purchase of the separate plans. The NADP, a group of senators, dental groups and child advocacy groups have asked the Internal Revenue Service to reconsider its interpretation of the law's subsidies.

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