A 5469: Modifies the tax law to include elective cosmetic surgery as a taxable service; but not including, reconstructive procedures necessary to treat congenital anomalies, developmental abnormalities, trauma, infection, or disease.
What A 5469 does, verified April 5, 2025
The bill proposes to amend the tax law to include elective cosmetic surgery procedures as a taxable service. The service includes surgical and nonsurgical procedures that enhance and reshape body structures to improve aesthetic appearance, but excludes procedures necessary to treat congenital anomalies, developmental abnormalities, trauma, infection, or disease. The bill aims to make these procedures taxable, allowing the state to collect revenue from them. The changes will take effect 90 days after the bill becomes a law, and the Department of Tax and Finance is authorized to promulgate and implement the new regulations.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: enacting clause stricken (2025-04-04)Alert me
Quick answers about A 5469
- What is the current status of A 5469?
- As of April 5, 2025, A 5469 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on April 4, 2025, was "enacting clause stricken".
- Did A 5469 pass?
- Not yet. A 5469 has been introduced and has not passed either house.
- Who wrote A 5469, and where is it now?
- A 5469 was authored by Asm. Alex Bores. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Apr. 04, 2025 | enacting clause stricken |
| Feb. 14, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 14, 2025 · 319 words
STATE OF NEW YORK ________________________________________________________________________ 5469 2025-2026 Regular Sessions IN ASSEMBLY February 14, 2025 ___________ Introduced by M. of A. BORES -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to including elective cosmetic surgery procedures as a taxable service The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act shall be known and may be cited as the "save our 2 services: cosmetic procedure revenue act". 3 § 2. Subdivision (b) of section 1101 of the tax law is amended by 4 adding a new paragraph 39 to read as follows: 5 (39) Cosmetic surgery service. The service of cosmetic surgery 6 includes surgical and nonsurgical procedures that enhance and reshape 7 structures of the body to improve aesthetic appearance, but does not 8 include, reconstructive procedures necessary to treat structures of the 9 body affected aesthetically or functionally by congenital anomalies, 10 developmental abnormalities, trauma, infection, or disease. 11 § 3. Subdivision (c) of section 1105 of the tax law is amended by 12 adding a new paragraph 11 to read as follows: 13 (11) Cosmetic surgery service, including, but not limited to, all 14 cosmetic surgery services provided by a physician, including, both inpa- 15 tient and outpatient procedures. 16 § 4. This act shall take effect on the ninetieth day after it shall 17 have become a law. Effectively immediately, the department of tax and 18 finance is authorized to promulgate, amend and/or repeal any rule or 19 regulation necessary for the implementation of this act on its effective 20 date are authorized to be made and completed on or before such effective 21 date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09238-01-5
Text of A 5469 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions