Think Before Getting Bigger Breasts

Here is another chapter of “Uncle Sam

As mentioned last Friday, Senate Majority Leader Harry Reid unveiled his destructive 2,074 page healthcare bill that will only make the situation worse regarding healthcare in America. Sen. Reid is proposing in his junk of a healthcare bill a 5% tax on elective cosmetic surgery. Nailing those who want breast implants, liposuction, Botox, etc. with this tax will provide $5 billion towards covering the over $900 billion healthcare will cost us. Where did you think these crazy Democrats were going to pull out the money to pay for this? Obama’s stash? This is just the beginning of all the taxes we will be hit with in the coming months and years. This particular tax, if approved, will commence in January 1, 2010. Sit back and watch the show. The popcorn for now is free until Obama and his cronies take over the movie industry.

Below is the text that appears within the bill Sen. Harry Reid has proposed:

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:

”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:


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


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