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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5469 Revised 04/29/25
SPONSOR: Bores TITLE OF BILL:
An act to amend the tax law, in relation to including elective cosmetic
surgery procedures as a taxable service
PURPOSE OR GENERAL IDEA OF BILL:
To remove the tax exemption for cosmetic surgery procedures
SUMMARY OF PROVISIONS:
Section one: Provides a short title
Section two: Amends Tax Law to address cosmetic surgery service
Section three: Amends the Tax Law to remove the tax exemption for
cosmetic surgery service
Section four: Specifies the effective date.
JUSTIFICATION:
New York law is full of archaic tax exemptions that rob people of fund-
ing for crucial government services. This bill would remove the tax
exemption for cosmetic surgery services, which the IBO estimates would
raise 30 million dollars in annual revenue. This proposal has also been
officially endorsed by the New York City Council.
PRIOR LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Net revenue of 30 million dollars to the state
EFFECTIVE DATE:
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 and
is authorized to be made and completed on or before such effective date.
STATE OF NEW YORK
________________________________________________________________________
5469
2025-2026 Regular Sessions
IN ASSEMBLY
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:
1 Section 1. This act shall be known and may be cited as the "save our
2 services: cosmetic procedure revenue act".
3 § 2. Subdivision (b) of section 1101 of the tax law is amended by
4 adding a new paragraph 39 to read as follows:
5 (39) Cosmetic surgery service. The service of cosmetic surgery
6 includes surgical and nonsurgical procedures that enhance and reshape
7 structures of the body to improve aesthetic appearance, but does not
8 include, reconstructive procedures necessary to treat structures of the
9 body affected aesthetically or functionally by congenital anomalies,
10 developmental abnormalities, trauma, infection, or disease.
11 § 3. Subdivision (c) of section 1105 of the tax law is amended by
12 adding a new paragraph 11 to read as follows:
13 (11) Cosmetic surgery service, including, but not limited to, all
14 cosmetic surgery services provided by a physician, including, both inpa-
15 tient and outpatient procedures.
16 § 4. This act shall take effect on the ninetieth day after it shall
17 have become a law. Effectively immediately, the department of tax and
18 finance is authorized to promulgate, amend and/or repeal any rule or
19 regulation necessary for the implementation of this act on its effective
20 date are authorized to be made and completed on or before such effective
21 date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09238-01-5
