New York A05469 amends tax law to tax elective cosmetic surgery services, excluding reconstructive procedures.

New York A05469 modifies the tax law to include elective cosmetic surgery as a taxable service, while excluding reconstructive procedures necessary to treat congenital anomalies, developmental abnormalities, trauma, infection, or disease. This change applies to both surgical and nonsurgical procedures that enhance and reshape body structures to improve aesthetic appearance. The act, known as the "save our services: cosmetic procedure revenue act," will take effect 90 days after becoming law.

New York A05469 amends tax law to tax elective cosmetic surgery services, excluding reconstructive procedures.

New York A05469 modifies the tax law to include elective cosmetic surgery as a taxable service, while excluding reconstructive procedures necessary to treat congenital anomalies, developmental abnormalities, trauma, infection, or disease. This change applies to both surgical and nonsurgical procedures that enhance and reshape body structures to improve aesthetic appearance. The act, known as the "save our services: cosmetic procedure revenue act," will take effect 90 days after becoming law.