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The bill provides that expenses paid for cosmetic surgery or
other similar procedures are not deductible medical
expenses, unless the surgery or procedure is necessary to
ameliorate a deformity arising from, or directly related to
a * * * disfiguring disease. * * * cosmetic surgery is
defined as any procedure which is directed at improving the
patient’s appearance and does not meaningfully promote the
proper function of the body or prevent or treat illness or
disease.
Thus, under the provision, procedures such as hair removal
electrolysis, hair transplants, lyposuction, and face lift
operations generally are not deductible. In contrast,
expenses for procedures that are medically necessary to
promote the proper function of the body and only
incidentally affect the patient’s appearance or expenses for
treatment of a disfiguring condition arising from a * * *
disease (such as reconstructive surgery following removal of
a malignancy) continue to be deductible * * *. [136 Cong.
Rec. S15629, S15711 (1990).]
It is clear from the Senate Finance Committee report that
Congress did not intend that the expenses of all so-called
cosmetic surgeries would be nondeductible.
Respondent contends that, since the procedures were
classified as cosmetic by petitioner’s surgeon,4 they were
cosmetic for purposes of applying section 213(d)(9). Respondent
argues that petitioner’s skin mass is not “a deformity arising
from, or directly related to, a congenital abnormality, a
personal injury resulting from an accident or trauma, or
disfiguring disease”, and therefore, treatment for her condition
4 Respondent also notes that petitioner’s health insurance did
not cover the surgical procedures. There may be many reasons for
this, such as the policy exempted treatment for obesity. Thus,
we do not find the lack of insurance coverage to be elucidating.
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