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CosmeticSurg Blog

Dr. Rodriguez discusses Plastic Surgery, Medicine, and Stem Cell Research

Health Care Reform- 5% tax on Cosmetic Surgery Procedures

The proposed bill would levy a 5% tax on cosmetic surgery procedures.

Consider this: According to the American Society of Plastic Surgeons 2008 Statistics, women had 91% of all the cosmetic surgeries performed.

So, let’s see—this bill would be discriminating against women!!!

Page 2045

(a) In General- Subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new chapter:


‘Sec. 5000B. Imposition of tax on elective cosmetic medical procedures.


‘(a) In General- There is hereby imposed on any cosmetic surgery and medical procedure a tax equal to 5 percent of the amount paid for such procedure (determined without regard to this section), whether paid by insurance or otherwise.

‘(b) Cosmetic Surgery and Medical Procedure- For purposes of this section, the term ‘cosmetic surgery and medical procedure’ means any cosmetic surgery (as defined in section 213(d)(9)(B)) or other similar procedure which–

‘(1) is performed by a licensed medical professional, and

‘(2) is not necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.

‘(c) Payment of Tax-

‘(1) IN GENERAL- The tax imposed by this section shall be paid by the individual on whom the procedure is performed.

‘(2) COLLECTION- Every person receiving a payment for procedures on which a tax is imposed under subsection (a) shall collect the amount of the tax from the individual on whom the procedure is performed and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary.

‘(3) SECONDARY LIABILITY- Where any tax imposed by subsection (a) is not paid at the time payments for cosmetic surgery and medical procedures are made, then to the extent that such tax is not collected, such tax shall be paid by the person who performs the procedure.’.

(b) Clerical Amendment- The table of chapters for subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to chapter 48 the following new item:

‘Chapter 49–Elective Cosmetic Medical Procedures’.

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  • wrote
    December 17, 2009 at 8:50 am

    Welcome to medicine run from Washington DC instead of from yourr Doctor’s office.
    Congressmen need to hear from you. Write to your congressman.
    You will be doing yourself an the country a favor.

  • wrote
    December 17, 2009 at 12:32 am

    This is an outrage. Many of the uninsured are illegal aliens. I, as a woman who pays a high price ‘out of pocket’ for botox and other cosemtic procedures, do not want to provide health care benefits for the uninsured which includes illegal invaders. This tax would be imposed on me while Medicaid and Medicare pay for Viagra for men.

  • wrote
    November 20, 2009 at 3:54 pm

    You have hit the nail on the head. This is a tax on vulnerable women who have just been laid off. Trying to bolster their applications for new jobs, some have elected to try Botox (or whatever) to compete with younger competition. Why be punitive? These women should be encouraged.

  • wrote
    November 20, 2009 at 11:11 am

    This is crazy! Who came up with this dim bulb idea??? We should write our senators on this. Thanks for letting people know.