The Senate healthcare-reform bill includes a proposed 5-percent surtax on elective cosmetic surgery to help finance the package. School of Law adjunct Professor Ameek Ponda says some will worry about how to draw the line between taxable cosmetic surgery and nontaxable reconstructive surgery. Line drawing in all tax law, he says, is necessary and important.
“As a matter of tax policy, the proposed excise tax will seem odd to many because it penalizes one form of private behavior over other forms of private behavior. Botany is untaxed, but botox is; Facebook is untaxed, but facelifts are.”
Contact Ameek Ponda, 617-338-2443, email@example.com