In 2004, a dangerous precedent was set by the state of New Jersey when it became the first state to tax cosmetic medical procedures.

While the state originally envisioned a windfall of revenue, as The Record (Hackensack, NJ) reported, it "failed to collect anything near what was predicted." Instead of the estimated $24 million, the state collected $7.8 million in tax revenue during its first year. Recognizing the bill's colossal failure, legislators overwhelming voted for a bill repealing the law. Unfortunately, New Jersey's Governor recently vetoed the repeal and our efforts will continue.

Despite the bill's quantifiable failure, nine other states-grappling with their own funding issues and budget challenges-have since introduced legislation to tax cosmetic medical procedures. In almost every case, legislators abandoned their proposals once they examined and evaluated the detrimental effects medical procedure taxes would have on patients, the medical community, and the state, not to mention the integrity of the healthcare system.

After all, once legislation paves the way for a tax on one type of medical procedure, it will be easier for lawmakers to tax any medical procedure and eventually, every medical procedure. A tax on cosmetic medical procedures today may open the door for a tax on childbirth in the future.

Medical procedure taxes represent unsound public policy that is unfair to patients. Still, the recent failures to tax medical procedures have not been enough to prevent other states from introducing similar legislation. Just this year, lawmakers in Minnesota, Hawaii and Connecticut have introduced legislation that would tax cosmetic medical procedures.