The tax, referred to as the “Botax” would only affect elective procedures and exempts any procedures "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."
Questions arise however, regarding the application of the tax and how the tax will differentiate cosmetic versus reconstructive surgery. Reconstructive surgery after extreme weight loss, preventative mastectomies and reconstructions are procedures that may also be taxed despite medical necessity.
The plastic surgery community has spoken out against the bill. In a recent press release, the American Society of Plastic Surgeons stated they oppose the tax as being “discriminatory, arbitrary and ineffective.” This statement was also supported by the American Society for Aesthetic Plastic Surgery.
The ASPS also stated:
“Because the line between ‘cosmetic' and ‘reconstructive' surgery is not always clear, such a tax would leave the determination of medical necessity up to state tax auditors - a completely inappropriate proposition.”
The American Society of Plastic Surgeons reported that 60 percent of patients claim an annual household income of $30,000 to $90,000 per year, while the remaining 40 percent claim an income of only $30,000 to $60,000 per year. Overall, 86 percent of cosmetic surgery patients are women, with 91 percent of those women being between the working ages of 19 and 64. Based on these statistics, opponents of the bill claim that the tax is gender biased and unfairly targets middle-class women.
Dr. Phil Haeck , the president-elect of the American Society of Plastic Surgeons was recently quoted as saying ''The common misconception is that this is going to tax wealthy, suburban Republican women.'' In addition, Dr. Haeck also stated that the tax would be especially hurtful in tough economic times to the many, newly jobless women looking to improve their appearance for the purposes of making themselves more marketable to prospective employers, and added ''They're competing with people 10 to 15 years younger than them and they want to look better.''
Senator Reid’s proposition is estimated to raise $6 billion over a decade to support the $849 billion reform plan. Critics of the plan question this estimate based on the demographic information of patients. The tax is scheduled to go into effect, according to the bill, on Jan. 1, 2010.
Read the full ASPS Press Release at: www.plasticsurgery.org/Media/Press_Releases/Plastic_Surgeons_Respond_to_Proposed_Cosmetic_Surgery_Tax.html