The Senate’s health care reform bill contains an unexpected blow for dentistry: a proposed 5% national tax on all cosmetic procedures and surgeries. It’s not clear exactly what would be covered, but it would likely follow New Jersey’s model.

In New Jersey, cosmetic procedures are subject to a 6% tax. (In effect since 2005, it’s the only state with such a tax.) It defines “cosmetic medical procedures” as those that are performed to improve appearance without providing significant health benefit.

The state’s Treasury website provides a specific example:

“For example, charges for teeth whitening will be taxable, while charges for breast reconstruction or for vision correction by laser treatment will not be subject to the gross receipts tax.”