What are the new rules regarding cosmetic surgery?
A. The Revenue Reconciliation Act of 1990 created a new rule for unnecessary cosmetic surgery effective in 1991. It states that expenses paid for unnecessary cosmetic surgery or other similar procedures are not deductible medical expenses. Also, amounts paid for insurance coverage for such expenses are not deductible and any reimbursements for such expenses are not excludable from gross income. Some examples of unnecessary cosmetic surgery listed in the committee reports are hair removal electrolysis, hair transplants, lyposuction, and face lift operations. (Code Sec. 213(d)) Q.
