I receive (about 5 times a year) Botox injections for a conditiion known as benign bi-lateral blepherospasm. In short, this is an uncontrolled contraction of the eyelids. I am functionally blind without the treatment bcause essentially my eyelids close and can't be opened for periods of 1-10 seconds. The frequency of spasms is increased in the presence of bright light....like headlights or the bright sun. Driving becomes very interesting under these conditions.
The treatment is about $600 each time.
When we read the provisions of the Senate bill, we find that I've been singled out to pay a special tax....5% of the treatment cost.
Obviously Senator Reid is meddling in things he doesn't have a clue about. Senator Reid may be a good lawyer. However, he and his minions can't have a handle on everything there is to know about the practice of medicine. This is an example of the idiocy he advocates. The reason for the provision is that, in the words of a staffer, "...was needed to make the numbers work..."
SEC. 9017. EXCISE TAX ON ELECTIVE COSMETIC MEDICAL PROCEDURES.
(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.
''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.
''(c) PAYMENT OF TAX.-
''(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:
''CHAPTER 49-ELECTIVE COSMETIC MEDICAL PROCEDURES''.
(c) EFFECTIVE DATE.-The amendments made by this section shall apply to procedures performed on or after January 1, 2010.