Taxing Middle Class Women Is Unfair

Congress is proposing a five percent tax on cosmetic medical procedures.

A cosmetic tax would have its greatest impact on middle class women, who choose cosmetic surgery for a variety of lifestyle reasons. A tax on elective medical procedures presents a number of problems, including:

• Discriminates against women. According to the American Society for Aesthetic Plastic Surgery (ASAPS), 91% of all cosmetic procedures are requested by women. No woman should be penalized for this choice.

• Taxes Middle-Class. Cosmetic surgery is no longer an exclusive luxury for the wealthy. 86 percent of cosmetic surgery patients are working women. ASPS found that 71% of plastic surgeries were for individuals making less than $60,000 a year. Elective surgery taxes are not “luxury” taxes affecting a privileged few.

• Makes physicians tax collectors. Physicians would become tax collectors; the proposed tax holds physicians liable offices to collect cosmetic taxes.

• Violates Patient Privacy. The IRS could conduct audits of medical practices to determine whether procedures were elective and/or cosmetic, giving the IRS access to patient medical records and photographs.

• Compromises Patient Safety. Since the tax would be levied on procedures performed “by a licensed medical professional,” women may be tempted to choose elective cosmetic and medical procedures from non-medical personnel at salons, spas and other non-medical locations, which carry inherent safety risks.

The line between cosmetic and reconstructive surgery is not always clear. A cosmetic tax would leave the decision in the hands of tax auditors rather than medical professionals and their patients.