Bill > A05469

This bill modifies the New York State tax law to include elective cosmetic surgery as a taxable service. Specifically, the bill defines cosmetic surgery services as surgical and nonsurgical procedures that enhance and reshape body structures to improve aesthetic appearance. The legislation carefully distinguishes between purely cosmetic procedures and necessary reconstructive procedures, explicitly excluding medical interventions that treat congenital anomalies, developmental abnormalities, trauma, infection, or disease. The bill applies to both inpatient and outpatient cosmetic surgery procedures performed by physicians, effectively expanding the state's tax base by imposing taxation on these elective medical services. The new tax regulation will go into effect 90 days after the bill becomes law, and the Department of Tax and Finance is authorized to create and implement necessary rules and regulations to support the new taxation framework. The bill is officially titled the "save our services: cosmetic procedure revenue act" and represents an effort to generate additional state revenue by taxing elective aesthetic medical procedures.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5469