Senator Harry Reid's health care bill included a recommendation for a 5 percent tax levy on elective cosmetic procedures. The "botax." would raise an estimated $5 billion over 10 years toward the projected $849 billion cost of the health care legislation, and it is certain to be opposed by plastic surgeons and their patients.
The tax would be paid by the patient receiving the cosmetic procedure and collected by the doctor. If the patient fails to pay the tax, the medical professional who performed the procedure would be liable, according to the bill. The tax would be owed regardless of whether the procedure is paid for out of pocket or by insurance and would not apply to any cosmetic surgery to correct a congenital deformity or any disfigurement resulting from accident, injury or disease.
The tax would be paid by the patient receiving the cosmetic procedure and collected by the doctor. If the patient fails to pay the tax, the medical professional who performed the procedure would be liable, according to the bill. The tax would be owed regardless of whether the procedure is paid for out of pocket or by insurance and would not apply to any cosmetic surgery to correct a congenital deformity or any disfigurement resulting from accident, injury or disease.