Proposed Senate Health Care Bill Tax on Cosmetic Medical Procedures is unjust!

Proposed Senate Health Care Bill Tax on Cosmetic Medical Procedures is Sexist, Invasive and Flawed!
By Hubert Weinberg, M.D.

Lawmakers have proposed a cosmetic procedure tax bill to help finance the enormous debt that will be generated by Health care Reform. The proposal, as noted above, calls for the patient on whom the procedure is performed to pay a 5% tax on all procedures that are considered cosmetic, such as Botox, dermal fillers, facelift, breast augmentations and tummy tucks, etc. The physician, in turn, is required to collect the tax from his patient and send it to a federal authority as determined by the Secretary of the Treasury. In other words the physician will act as the tax collector. It is unclear who will determine if a particular procedure is cosmetic or medically necessary. Is treating a migraine with Botox in an individual who has forehead wrinkles cosmetic or not? Is breast augmentation in a woman with a severely undeveloped breast (i.e.: Poland’s syndrome) considered cosmetic? Is the use of a dermal filler in a depressed traumatic scar cosmetic? Is laser hair removal performed by an aesthetician, who is not a licensed medical professional not taxed, but if performed by a physician then it will be taxed? Who will be the final arbiter of making these decisions?

This cosmetic tax has raised concern amongst physicians, their patients, and the public at large. Government will become more intrusive into personal habits of their citizenry. Under what pretext does government have the right to inquire into the medical health of individuals. Does a physician have the right to disclose health information about his patient to a government agency? Does any agency have the right to demand such information? The patient’s basic right to expect to expect confidentiality of his/her medical record will be grossly violated.

It has been duly noted by a great many physicians that this tax is aimed primarily at women who undergo about 90% of all cosmetic procedures. It also has been observed that this tax will be imposed on predominantly middle class women who earn between $30,000 and $60,000 per year. Yet Mr. Obama has assured the American people that he would not impose any new tax on those earning less than $250,000 annually. The tax is clearly sexist and primarily aimed at the middle class. As a group physicians have decried the imposition of this tax. It is now time for the public to influence their elected leaders that this tax is unfair, a violation of their privacy, and discriminatory. Now is the time to act and let our voices be heard. Write to your senator now! CLICK HERE

Hubert Weinberg, M.D.
Clinical Professor of Plastic Surgery
Mount Sinai School of Medicine
1050 Park Avenue
New York, NY 10028

Contact Dr. Weinberg HERE

The proposed health care bill section on cosmetic procedures states:

SEC. 9017. EXCISE TAX ON ELECTIVE COSMETIC MEDICAL PROCEDURES
(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.
''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''. (c) EFFECTIVE DATE.-The amendments made by this section shall apply to procedures performed on or after January 1, 2010.