Daily Archives: November 20, 2009

Senate Bill Tacks On Cosmetic Medical And Surgery Procedures 5 Per Cent Tax

Cosmetic procedures anyone?  Get yours now BEFORE the extra 5 per cent tax on cosmetic surgery or medical procedure kicks in New Years Day January 1, 2010.  ‘Bo-Tax’ for Health-Care Reform?.  Business Week.

It is considered cosmetic as long as it is not being done for any trauma, accident, disfiguring disease, personal injury, or congenital anomaly.

“Please have your money ready.”
Image courtesy of http://blogs.rep-am.com/worth_reading/?p=2069

Come on America.  Open up those purse strings a little bit more.  Collagen, Botox, breast implants, liposuction, facelifts, eyelid lifts, and laser treatments are worth it, right? 

Spare a dime.  Help raise some cash to get all of America health insurance.    That is exactly the reasoning Senate Leader Harry Reid and fellow Senators used to pay for their health care bill

So what are women to do, who comprise a sizeable amount (91%) of the cosmetic-paying population? 

“It’s just unfair—I don’t think the people who wrote this understand who they are really taxing,” says Dr. Phil Haeck, a plastic surgeon in Seattle and president-elect of the ASPS. “This is truly a women’s tax, not a man’s tax,” Haeck says, likening it to taxing women’s perfume but not men’s cologne.

And what about your plastic surgeon who will have to collect a big Chunk O’Cash when you plop down several thousand dollars for that procedure you have been dreaming about and saving for years?   CNN Money.

Phil Haeck, a plastic surgeon in Seattle and incoming president of the American Society of Plastic Surgeons, said his top tax-related concern is discrimination against women. But another worry is how the tax will be collected, he said, because some procedures fall under a gray area.

A person may get nose surgery to free up an airway, for example, but also for cosmetic reasons. So should doctors collect a tax on the entire procedure to pay to the government? Among members in Haeck’s association, 85% do cosmetic and reconstructive surgery.

The wise government wants its cash to be collected up front and sent to the tax coffers for redistribution. 

Socialism.  Redistribution of wealth

Image courtesy of

President Barack Obama wants to pass health care reform by the end of this year, and wants you to pay for it.  Speaker of the House Nancy Pelosi made sure a bill from the House was passed.  Senate Leader Harry Reid is determined to have his Senate do likewise.  Recall, it was a mandate from the voters who supported Democrats, including Obama, Pelosi, Reid, and all the others in the House and Senate who have thus far supported such legislation.

Read the Senate language yourself. 

Page 2045 of the H.R. 3590 Patient Protection and Affordable Care Act 2009 Senate Bill currently pending.  PDF. Via Politico.  


(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:

”CHAPTER 49-ELECTIVE COSMETIC MEDICAL PROCEDURES ”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.


”(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”.

( c) EFFECTIVE DATE.-The amendments made by this section shall apply to procedures performed on or after January 1, 2010.

“Obama.  Wrapping Socialism In A Smile.”
Image courtesy of http://www.neoconnews.com/2008/02/18/obama-still-lacks-substance-but-what-he-does-offer-whew/.