It is about plastic surgery.
>And here is the law.
>
>§ 213. Medical, dental, etc., expenses
>
>(a) Allowance of deduction
>There shall be allowed as a deduction the expenses paid during the
>taxable year, not compensated for by insurance or otherwise, for
>medical care of the taxpayer, his spouse, or a dependent (as defined
>in section 152, determined without regard to subsections (b)(1), (b)
>(2), and (d)(1)(B) thereof), to the extent that such expenses exceed
>7.5 percent of adjusted gross income.
>(b) Limitation with respect to medicine and drugs
>An amount paid during the taxable year for medicine or a drug shall be
>taken into account under subsection (a) only if such medicine or drug
>is a prescribed drug or is insulin.
>(c) Special rule for decedents
>(1) Treatment of expenses paid after death
>For purposes of subsection (a), expenses for the medical care of the
>taxpayer which are paid out of his estate during the 1-year period
>beginning with the day after the date of his death shall be treated as
>paid by the taxpayer at the time incurred.
>(2) Limitation
>Paragraph (1) shall not apply if the amount paid is allowable under
>section 2053 as a deduction in computing the taxable estate of the
>decedent, but this paragraph shall not apply if (within the time and
>in the manner and form prescribed by the Secretary) there is filed?
>(A) a statement that such amount has not been allowed as a deduction
>under section 2053, and
>(B) a waiver of the right to have such amount allowed at any time as a
>deduction under section 2053.
>(d) Definitions
>For purposes of this section?
>(1) The term "medical care" means amounts paid?
>(A) for the diagnosis, cure, mitigation, treatment, or prevention of
>disease, or for the purpose of affecting any structure or function of >the body,
And here is a bit more of the law:
(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 procedure 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.
That looks rather definitive.
Seth