DENIAL OF DEDUCTION FOR UNNECESSARY COSMETIC SURGERY,

SEC. 11342. DENIAL OF DEDUCTION FOR UNNECESSARY COSMETIC SURGERY, (a) In General.— Section 213(d) (defining medical care) is attended by adding at the end thereof the following new paragraph: “(9) Cosmetic surgery.— “(A) In general.— The term ‘medical care’ does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease. “(B) Cosmetic surgery defined.— For purposes of this paragraph, the term ‘cosmetic surgery’ means any proce-104 STAT. 1388–472dure 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.” (b) Effective Date.— The amendment made by this section shall apply to taxable years beginning after December 31, 1990.