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Assembly Bill A5469

2025-2026 Legislative Session

Modifies the tax law to include elective cosmetic surgery as a taxable service

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Current Bill Status - Stricken

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2025-A5469 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1101 & 1105, Tax L

2025-A5469 (ACTIVE) - Summary

Modifies the tax law to include elective cosmetic surgery as a taxable service; but not including, reconstructive procedures necessary to treat congenital anomalies, developmental abnormalities, trauma, infection, or disease.

2025-A5469 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5469
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2025
                                ___________
 
 Introduced  by M. of A. BORES -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to including elective  cosmetic
   surgery procedures as a taxable service
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. This act shall be known and may be cited as the  "save  our
 services: cosmetic procedure revenue act".
   §  2.  Subdivision  (b)  of  section 1101 of the tax law is amended by
 adding a new paragraph 39 to read as follows:
   (39)  COSMETIC  SURGERY  SERVICE.  THE  SERVICE  OF  COSMETIC  SURGERY
 INCLUDES  SURGICAL  AND  NONSURGICAL PROCEDURES THAT ENHANCE AND RESHAPE
 STRUCTURES OF THE BODY TO IMPROVE AESTHETIC  APPEARANCE,  BUT  DOES  NOT
 INCLUDE,  RECONSTRUCTIVE PROCEDURES NECESSARY TO TREAT STRUCTURES OF THE
 BODY AFFECTED AESTHETICALLY OR  FUNCTIONALLY  BY  CONGENITAL  ANOMALIES,
 DEVELOPMENTAL ABNORMALITIES, TRAUMA, INFECTION, OR DISEASE.
   §  3.  Subdivision  (c)  of  section 1105 of the tax law is amended by
 adding a new paragraph 11 to read as follows:
   (11) COSMETIC SURGERY SERVICE, INCLUDING,  BUT  NOT  LIMITED  TO,  ALL
 COSMETIC SURGERY SERVICES PROVIDED BY A PHYSICIAN, INCLUDING, BOTH INPA-
 TIENT AND OUTPATIENT PROCEDURES.
   §  4.  This  act shall take effect on the ninetieth day after it shall
 have become a law. Effectively immediately, the department  of  tax  and
 finance  is  authorized  to  promulgate, amend and/or repeal any rule or
 regulation necessary for the implementation of this act on its effective
 date are authorized to be made and completed on or before such effective
 date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09238-01-5

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