A05469 Summary:
BILL NO | A05469 |
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SAME AS | No Same As |
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SPONSOR | Bores |
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COSPNSR | |
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MLTSPNSR | |
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Amd §§1101 & 1105, Tax L | |
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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. |
A05469 Memo:
Go to topNEW 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.
A05469 Text:
Go to top 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